Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
The CESTAT erred in holding the appellant vicariously liable despite finding no contravention of Regulations 10(a), (d), (e), (m), and (n) of the Customs Broker Licensing Regulations (CBLR) 2018. Once the CESTAT concluded that the charges against the appellant under these regulations were without merit, the question of vicarious liability should not have arisen. The High Court ruled in favor of the appellant, setting aside the imposition of penalty based on vicarious liability when no substantive violation was established.
The CESTAT erred in holding the appellant vicariously liable despite finding no contravention of Regulations 10(a), (d), (e), (m), and (n) of the Customs Broker Licensing Regulations (CBLR) 2018. Once the CESTAT concluded that the charges against the appellant under these regulations were without merit, the question of vicarious liability should not have arisen. The High Court ruled in favor of the appellant, setting aside the imposition of penalty based on vicarious liability when no substantive violation was established.
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TaxTMI 
TaxTMI 
of 4918 
