Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The HC set aside the order revoking the appellant's Customs Broker license and forfeiture of security deposit. It held there was no violation of Regulations 10(b), 10(d), and 10(n) of the Customs Brokers Licensing Regulations, 2018. The role of a Customs Broker is limited to facilitating clearance of goods, not responsible for subsequent actions by the importer. Verification of documents through official sources fulfills regulatory requirements. The revocation was unjustified.
The HC set aside the order revoking the appellant's Customs Broker license and forfeiture of security deposit. It held there was no violation of Regulations 10(b), 10(d), and 10(n) of the Customs Brokers Licensing Regulations, 2018. The role of a Customs Broker is limited to facilitating clearance of goods, not responsible for subsequent actions by the importer. Verification of documents through official sources fulfills regulatory requirements. The revocation was unjustified.
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