Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT reversed revocation of Customs Broker License, finding no violations of CBLR 2018. The tribunal held that the broker fulfilled obligations by verifying documents provided by importers, as law does not require brokers to investigate authenticity of official certificates or physically inspect pre-customs goods. No evidence supported allegations of forged Sri Lankan Certificates of Origin or broker's connivance in misdeclaring goods' origin. The retracted statement of the broker could not be sole basis for penalties without corroborating evidence. The tribunal emphasized that brokers operate based on supplied documents and cannot challenge certificates that even customs authorities must accept through prescribed procedures. Order revoking license, forfeiting security deposit, and imposing penalties was set aside.
CESTAT reversed revocation of Customs Broker License, finding no violations of CBLR 2018. The tribunal held that the broker fulfilled obligations by verifying documents provided by importers, as law does not require brokers to investigate authenticity of official certificates or physically inspect pre-customs goods. No evidence supported allegations of forged Sri Lankan Certificates of Origin or broker's connivance in misdeclaring goods' origin. The retracted statement of the broker could not be sole basis for penalties without corroborating evidence. The tribunal emphasized that brokers operate based on supplied documents and cannot challenge certificates that even customs authorities must accept through prescribed procedures. Order revoking license, forfeiting security deposit, and imposing penalties was set aside.
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