SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
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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