Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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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