Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence report, but failure to adhere is directory, not mandatory. Department unduly delayed issuing show cause notice and finalizing Order-in-Original after receiving Enquiry Report. Show cause notices to importers did not mention appellant's role in alleged clandestine activities. Appellant operated with minimal staff during COVID, lacking direct control over employee's Chennai transactions. No direct involvement of appellant established, but some negligence cannot be ruled out. CHA License revocation set aside, directed to restore immediately. Penalty reduced to Rs. 5,000/- considering appellant's over one-year business loss. Appeal partly allowed.
Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence report, but failure to adhere is directory, not mandatory. Department unduly delayed issuing show cause notice and finalizing Order-in-Original after receiving Enquiry Report. Show cause notices to importers did not mention appellant's role in alleged clandestine activities. Appellant operated with minimal staff during COVID, lacking direct control over employee's Chennai transactions. No direct involvement of appellant established, but some negligence cannot be ruled out. CHA License revocation set aside, directed to restore immediately. Penalty reduced to Rs. 5,000/- considering appellant's over one-year business loss. Appeal partly allowed.
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