Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the appellant. The Tribunal held that the principles of natural justice were violated as the show cause notice issued to the appellant was vague, failing to differentiate between regulations 17(1) and 17(6) of the 2018 Regulations. The appellant was not provided with the necessary documents and statements to submit a proper response and cross-examine the persons whose statements were recorded, violating the principles of natural justice. The Tribunal refrained from examining the documents itself, as it was the duty of the Inquiry Officer or the Commissioner to undertake this exercise.
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TaxTMI 
TaxTMI 
of 4879 
