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...
CESTAT adjudicated a dispute involving a Customs Broker's alleged regulatory violations under CBLR, 2018. The tribunal comprehensively examined allegations of facilitating fraudulent exports and mis-use of export incentives. After detailed scrutiny, the tribunal found no substantive evidence proving the Customs Broker's deliberate misconduct. The court rejected allegations of violations under Regulations 10(a), 10(d), and 10(n), noting the broker's lack of expertise in identifying export mis-declarations and absence of direct involvement in fraudulent activities. Consequently, the tribunal set aside the original order revoking the broker's license, forfeiting security deposit, and imposing penalties. The appeal was allowed, effectively reinstating the Customs Broker's operational status.
CESTAT adjudicated a dispute involving a Customs Broker's alleged regulatory violations under CBLR, 2018. The tribunal comprehensively examined allegations of facilitating fraudulent exports and mis-use of export incentives. After detailed scrutiny, the tribunal found no substantive evidence proving the Customs Broker's deliberate misconduct. The court rejected allegations of violations under Regulations 10(a), 10(d), and 10(n), noting the broker's lack of expertise in identifying export mis-declarations and absence of direct involvement in fraudulent activities. Consequently, the tribunal set aside the original order revoking the broker's license, forfeiting security deposit, and imposing penalties. The appeal was allowed, effectively reinstating the Customs Broker's operational status.
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