Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Page of 4782
Press 'Enter' after typing page number.
301 to 320 of 95636 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
