Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
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