Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
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The CESTAT allowed the appeal filed by the appellant Customs Broker (CB) against the order of the Commissioner of Customs suspending the CB's license. The Tribunal held that the Commissioner failed to follow the prescribed procedure under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 for immediate suspension and its continuation. There was no justification provided for invoking immediate suspension nearly four years after the alleged act of overvaluation of export goods by the exporter. The Tribunal found no evidence implicating the CB in the overvaluation and held that the impugned order was contrary to Regulation 16. The Tribunal set aside the suspension order and directed the Commissioner to complete the inquiry proceedings under Regulation 17 expeditiously, preferably within six months.
The CESTAT allowed the appeal filed by the appellant Customs Broker (CB) against the order of the Commissioner of Customs suspending the CB's license. The Tribunal held that the Commissioner failed to follow the prescribed procedure under Regulation 16 of the Customs Brokers Licensing Regulations (CBLR), 2018 for immediate suspension and its continuation. There was no justification provided for invoking immediate suspension nearly four years after the alleged act of overvaluation of export goods by the exporter. The Tribunal found no evidence implicating the CB in the overvaluation and held that the impugned order was contrary to Regulation 16. The Tribunal set aside the suspension order and directed the Commissioner to complete the inquiry proceedings under Regulation 17 expeditiously, preferably within six months.
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