Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Penalty under Customs Broker Licensing Regulation (CBLR) 2013 for violation of Regulation 17(9). Appellant not directly involved in act or omission by authorized signatory, no allegation of undue financial benefit. Cross-examination opportunity under Regulation 20(4) not provided despite reliance on statements of different persons. As per precedent, adjudication authority ought to have given opportunity for cross-examination before relying on such statements. Proceedings in violation of Regulation 20(4), not sustainable. Appeal allowed by Appellate Tribunal.
Penalty under Customs Broker Licensing Regulation (CBLR) 2013 for violation of Regulation 17(9). Appellant not directly involved in act or omission by authorized signatory, no allegation of undue financial benefit. Cross-examination opportunity under Regulation 20(4) not provided despite reliance on statements of different persons. As per precedent, adjudication authority ought to have given opportunity for cross-examination before relying on such statements. Proceedings in violation of Regulation 20(4), not sustainable. Appeal allowed by Appellate Tribunal.
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