Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
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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