Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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