Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
The Customs, Excise and Service Tax Appellate Tribunal set aside the impugned order, allowing the appeal. The Tribunal held that the findings regarding breach of Regulations 10(d) and 10(n) of the Customs Brokers Licensing Regulations, 2018, were incorrect and lacked factual or legal basis. The charge of failure to discharge duties as a customs broker without delay was also incorrectly construed. Consequently, the revocation of the customs broker's license, forfeiture of security deposit, and imposition of penalty were set aside.
The Customs, Excise and Service Tax Appellate Tribunal set aside the impugned order, allowing the appeal. The Tribunal held that the findings regarding breach of Regulations 10(d) and 10(n) of the Customs Brokers Licensing Regulations, 2018, were incorrect and lacked factual or legal basis. The charge of failure to discharge duties as a customs broker without delay was also incorrectly construed. Consequently, the revocation of the customs broker's license, forfeiture of security deposit, and imposition of penalty were set aside.
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