Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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