Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Revocation of customs broker license and forfeiture of security deposit due to diversion of goods, breach of Customs Act, 1962, and Customs Broker Licencing Regulations, 2018. Failure to adhere to regulations on client authorizations, compliance advice, due diligence, speed, and verifications. Licensing authority's presumption of obligations for revocation questioned. Customs brokers' role as facilitators between customs and clients emphasized. Need for proper inquiry into breaches before revocation. Flawed proceedings and outcome lead to remand for fresh decisions. CESTAT allows appeal for remand.
Revocation of customs broker license and forfeiture of security deposit due to diversion of goods, breach of Customs Act, 1962, and Customs Broker Licencing Regulations, 2018. Failure to adhere to regulations on client authorizations, compliance advice, due diligence, speed, and verifications. Licensing authority's presumption of obligations for revocation questioned. Customs brokers' role as facilitators between customs and clients emphasized. Need for proper inquiry into breaches before revocation. Flawed proceedings and outcome lead to remand for fresh decisions. CESTAT allows appeal for remand.
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