Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Customs broker's license revoked due to fraudulent activities and misdeclaration by G-Card Holder. Exporters used fake IECs and claimed huge IGST refund. Violated Regulations 10(a), 10(e), 10(n), 10(o), and 13(12) of CBLR, 2018. IECs found to be dummy firms, premises fake, and no business activities. Syndicate availed ineligible IGST refund on bogus invoices without paying IGST. Radioactivity test confirmed misdeclaration of goods. G-Card Holder violated provisions, making customs broker responsible. Appeal against order dismissed by CESTAT.
Customs broker's license revoked due to fraudulent activities and misdeclaration by G-Card Holder. Exporters used fake IECs and claimed huge IGST refund. Violated Regulations 10(a), 10(e), 10(n), 10(o), and 13(12) of CBLR, 2018. IECs found to be dummy firms, premises fake, and no business activities. Syndicate availed ineligible IGST refund on bogus invoices without paying IGST. Radioactivity test confirmed misdeclaration of goods. G-Card Holder violated provisions, making customs broker responsible. Appeal against order dismissed by CESTAT.
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