Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The appeal challenges the revocation of customs broker license, forfeiture of security deposit, and penalty imposed for alleged violations of Regulations 10(d) and 10(n) of Customs Brokers Licensing Regulations (CBLR). Regarding Regulation 10(d) violation, it was held that the appellants, being customs brokers (CB), neither had contact with the exporter nor informed the delay in export consignment, but they were not responsible for the mis-declaration of goods as 'Kraft paper' instead of prohibited 'Red Sanders' in the shipping bill filed online by another CB. As for Regulation 10(n) violation, the allegation of not conducting proper KYC verification of the exporter was rejected, as the appellants had initially obtained KYC documents and later transferred the consignment to another CB in Pune. The Delhi High Court had held that a CB is not an expert to identify mis-declaration of goods. Since the appellants were not handling the export consignment, they cannot be held responsible for violating Regulations 10(d) and 10(n). The impugned order revoking the CB license, forfeiting the security deposit, and imposing penalty was set aside by the Appellate Tribunal as it was contrary to facts and unsustainable in law.
The appeal challenges the revocation of customs broker license, forfeiture of security deposit, and penalty imposed for alleged violations of Regulations 10(d) and 10(n) of Customs Brokers Licensing Regulations (CBLR). Regarding Regulation 10(d) violation, it was held that the appellants, being customs brokers (CB), neither had contact with the exporter nor informed the delay in export consignment, but they were not responsible for the mis-declaration of goods as 'Kraft paper' instead of prohibited 'Red Sanders' in the shipping bill filed online by another CB. As for Regulation 10(n) violation, the allegation of not conducting proper KYC verification of the exporter was rejected, as the appellants had initially obtained KYC documents and later transferred the consignment to another CB in Pune. The Delhi High Court had held that a CB is not an expert to identify mis-declaration of goods. Since the appellants were not handling the export consignment, they cannot be held responsible for violating Regulations 10(d) and 10(n). The impugned order revoking the CB license, forfeiting the security deposit, and imposing penalty was set aside by the Appellate Tribunal as it was contrary to facts and unsustainable in law.
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