Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
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