Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Regulation 17 of CBLR, 2018 prescribes procedure for revoking license or imposing penalty. Department relied upon statements of witnesses. Right of cross-examination recognized under Regulation 17(4) requires Inquiry Officer to give reasons for denying such right. Courts have held that unless circumstances exist where witness cannot be produced, noticee has right to cross-examine persons whose statements are relied upon. Appellant questioned integrity of statements recorded u/s 108, requiring testing through cross-examination. Despite request, no attempt made to secure witnesses' presence, violating Regulation 17(4), causing prejudice. Customs Broker and employee separate legal entities, Broker cannot be held responsible for employee's acts without appointment. Impugned order revoking Customs Broker License under Regulation 14 not sustainable. Order set aside, appeal allowed.
Regulation 17 of CBLR, 2018 prescribes procedure for revoking license or imposing penalty. Department relied upon statements of witnesses. Right of cross-examination recognized under Regulation 17(4) requires Inquiry Officer to give reasons for denying such right. Courts have held that unless circumstances exist where witness cannot be produced, noticee has right to cross-examine persons whose statements are relied upon. Appellant questioned integrity of statements recorded u/s 108, requiring testing through cross-examination. Despite request, no attempt made to secure witnesses' presence, violating Regulation 17(4), causing prejudice. Customs Broker and employee separate legal entities, Broker cannot be held responsible for employee's acts without appointment. Impugned order revoking Customs Broker License under Regulation 14 not sustainable. Order set aside, appeal allowed.
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