Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The High Court dismissed the appeal filed by the Customs broker challenging the revocation of license and forfeiture of security deposit by the Customs authorities. The court held that the power to suspend and revoke the license are distinct under the Customs Brokers Licensing Regulations, 2018. The 90-day timeline for initiating revocation proceedings applies from the date of the offence report, not the preliminary enquiry for suspension. Although the revocation notice was issued beyond 90 days from the preliminary enquiry, it was within the permissible period from the offence report date. The broker's consistent violations of verifying exporter details under Regulation 10(n) justified the revocation, despite the Tribunal's order being improper. No substantial question of law arose for consideration.
The High Court dismissed the appeal filed by the Customs broker challenging the revocation of license and forfeiture of security deposit by the Customs authorities. The court held that the power to suspend and revoke the license are distinct under the Customs Brokers Licensing Regulations, 2018. The 90-day timeline for initiating revocation proceedings applies from the date of the offence report, not the preliminary enquiry for suspension. Although the revocation notice was issued beyond 90 days from the preliminary enquiry, it was within the permissible period from the offence report date. The broker's consistent violations of verifying exporter details under Regulation 10(n) justified the revocation, despite the Tribunal's order being improper. No substantial question of law arose for consideration.
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