Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
CESTAT partially allowed the customs broker's appeal against license revocation, security deposit forfeiture, and penalty imposition. The tribunal found that while the broker failed to discharge obligations under Regulation 10(d), (e) & (n) of CBLR 2018 and attempted to aid an importer in bypassing policy restrictions, the revenue failed to prove violations warranting license cancellation. Though the broker acted in good faith, certain unexplained grey areas demonstrated insufficient diligence in client obligations and justifying the "H" card authorization. CESTAT modified the impugned order by setting aside license revocation and security deposit forfeiture while reducing the penalty to Rs.5,000 as deterrent measure. Appeal disposed.
CESTAT partially allowed the customs broker's appeal against license revocation, security deposit forfeiture, and penalty imposition. The tribunal found that while the broker failed to discharge obligations under Regulation 10(d), (e) & (n) of CBLR 2018 and attempted to aid an importer in bypassing policy restrictions, the revenue failed to prove violations warranting license cancellation. Though the broker acted in good faith, certain unexplained grey areas demonstrated insufficient diligence in client obligations and justifying the "H" card authorization. CESTAT modified the impugned order by setting aside license revocation and security deposit forfeiture while reducing the penalty to Rs.5,000 as deterrent measure. Appeal disposed.
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