Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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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