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...
The HC affirmed disciplinary liability for the Appellant arising from an employee's collusion with a third-party exporter, misuse of a third-party IEC, submission of misdeclared export consignments and forged/bogus invoices, holding that the employer failed in its duty of supervision and due diligence. Applying the principle of proportionality, the court curtailed permanent revocation and imposed a revocation period of four years, terminating on 21 December 2025. The appeal is disposed. The Customs authority is directed, upon consideration of the Appellant's due diligence submissions, to decide on any renewal of the CHA licence in accordance with law and regulatory requirements.
The HC affirmed disciplinary liability for the Appellant arising from an employee's collusion with a third-party exporter, misuse of a third-party IEC, submission of misdeclared export consignments and forged/bogus invoices, holding that the employer failed in its duty of supervision and due diligence. Applying the principle of proportionality, the court curtailed permanent revocation and imposed a revocation period of four years, terminating on 21 December 2025. The appeal is disposed. The Customs authority is directed, upon consideration of the Appellant's due diligence submissions, to decide on any renewal of the CHA licence in accordance with law and regulatory requirements.
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