Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The CESTAT held that the order of suspension of the appellant's Customs Broker license was passed after the expiry of the prescribed limitation period, violating Regulation 20(2) of CBLR 2013. However, the legality of the suspension order could not be decided as the challenged order was the revocation dated 12.02.2015. The gravity of the alleged offense did not warrant revocation, which is disproportionate punishment. The appellant must have suffered enough financially, acting as a deterrent. Permanent revocation would adversely impact the appellant's family and employees. The appeal was partly allowed, ordering re-issuance of the Customs Broker License subject to procedural requirements, while upholding the forfeiture of the security deposit.
The CESTAT held that the order of suspension of the appellant's Customs Broker license was passed after the expiry of the prescribed limitation period, violating Regulation 20(2) of CBLR 2013. However, the legality of the suspension order could not be decided as the challenged order was the revocation dated 12.02.2015. The gravity of the alleged offense did not warrant revocation, which is disproportionate punishment. The appellant must have suffered enough financially, acting as a deterrent. Permanent revocation would adversely impact the appellant's family and employees. The appeal was partly allowed, ordering re-issuance of the Customs Broker License subject to procedural requirements, while upholding the forfeiture of the security deposit.
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