Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
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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