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...
Customs broker's license revoked for non-compliance with Regulations 13(d), 13(e), and 13(f) of CHALR, 2004. Delay in inquiry proceedings. Broker held license since 1983. Prohibited from operating at Chennai Customs Port due to mis-declarations in shipping bills. License suspended pending inquiry. Suspension revoked on April 30, 2012, by Commissioner of Customs (General), Mumbai, citing ongoing investigation. CESTAT ruled suspension revocation violated its December 15, 2011 order directing license restoration if inquiry not concluded within three months. High Court agreed with CESTAT's specific direction binding on Department unless set aside by superior forum. Appeal dismissed.
Customs broker's license revoked for non-compliance with Regulations 13(d), 13(e), and 13(f) of CHALR, 2004. Delay in inquiry proceedings. Broker held license since 1983. Prohibited from operating at Chennai Customs Port due to mis-declarations in shipping bills. License suspended pending inquiry. Suspension revoked on April 30, 2012, by Commissioner of Customs (General), Mumbai, citing ongoing investigation. CESTAT ruled suspension revocation violated its December 15, 2011 order directing license restoration if inquiry not concluded within three months. High Court agreed with CESTAT's specific direction binding on Department unless set aside by superior forum. Appeal dismissed.
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