Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The case involves the revocation of a Customs Broker license, forfeiture of a security deposit, and imposition of a penalty for alleged breaches of obligations and regulations under the Customs Broker Licensing Regulations, 2018. The Licensing Authority's charges were found to lack foundation and were deemed vague or based on suppositions. Allegations of collusion and breach of obligations were considered far-fetched. The appellant's failure to provide detailed records was attributed to the exporter's inability, not a breach of obligation. The charges of breach of regulations were not sustained as there was no evidence of non-exportation or misuse of duty paid inputs. The impugned order was overturned, and the appeal allowed by the Appellate Tribunal (CESTAT).
The case involves the revocation of a Customs Broker license, forfeiture of a security deposit, and imposition of a penalty for alleged breaches of obligations and regulations under the Customs Broker Licensing Regulations, 2018. The Licensing Authority's charges were found to lack foundation and were deemed vague or based on suppositions. Allegations of collusion and breach of obligations were considered far-fetched. The appellant's failure to provide detailed records was attributed to the exporter's inability, not a breach of obligation. The charges of breach of regulations were not sustained as there was no evidence of non-exportation or misuse of duty paid inputs. The impugned order was overturned, and the appeal allowed by the Appellate Tribunal (CESTAT).
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TaxTMI 
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