PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT upheld the impugned Order-in-Original revoking the suspension of the customs broker licence, dismissing the appeal. The Tribunal found the adjudicating authority had duly considered the allegations in the SCN under CBLR, 2013 and had not acted without appreciation of the purported enormity of the offence. The appellant's contention that the revocation should have awaited the outcome of an inquiry was rejected as unsustainable, given the statutory timelines for issuance of SCN, appointment of an inquiry officer and disposal of proceedings under CBLR. There being no material to vitiate the impugned order, the appeal was dismissed and the revocation upheld.
CESTAT upheld the impugned Order-in-Original revoking the suspension of the customs broker licence, dismissing the appeal. The Tribunal found the adjudicating authority had duly considered the allegations in the SCN under CBLR, 2013 and had not acted without appreciation of the purported enormity of the offence. The appellant's contention that the revocation should have awaited the outcome of an inquiry was rejected as unsustainable, given the statutory timelines for issuance of SCN, appointment of an inquiry officer and disposal of proceedings under CBLR. There being no material to vitiate the impugned order, the appeal was dismissed and the revocation upheld.
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