Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
CESTAT set aside revocation of Customs Broker's license and forfeiture of security deposit as allegation of violating Regulation 10(e) of CBLR, 2018 was unsustainable. However, considering violation of Regulation 10(n) by accepting documents through exporter's representative without verifying authorization, penalty of Rs.50,000/- imposed on broker under CBLR, 2018 was reasonable. Impugned order modified, appeal partly allowed.
CESTAT set aside revocation of Customs Broker's license and forfeiture of security deposit as allegation of violating Regulation 10(e) of CBLR, 2018 was unsustainable. However, considering violation of Regulation 10(n) by accepting documents through exporter's representative without verifying authorization, penalty of Rs.50,000/- imposed on broker under CBLR, 2018 was reasonable. Impugned order modified, appeal partly allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
