TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
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Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
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Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The HC allowed the writ petitions and set aside the impugned suspension orders as bereft of jurisdiction, holding that only the Parent Commissionerate (the license-granting authority) may suspend a Customs Broker licence under the Regulations and s.146 framework; a Non-Parent Commissioner may issue only a time-limited prohibition within its Customs Station under Regulation 15, not a suspension under Regulation 16. The Board's earlier circular made under prior Regulations remains operative to the extent consistent with the 2018 Regulations. Consequentially, suspension orders issued by a Commissioner who is not the licence-granting authority are quashed and the petitions granted.
The HC allowed the writ petitions and set aside the impugned suspension orders as bereft of jurisdiction, holding that only the Parent Commissionerate (the license-granting authority) may suspend a Customs Broker licence under the Regulations and s.146 framework; a Non-Parent Commissioner may issue only a time-limited prohibition within its Customs Station under Regulation 15, not a suspension under Regulation 16. The Board's earlier circular made under prior Regulations remains operative to the extent consistent with the 2018 Regulations. Consequentially, suspension orders issued by a Commissioner who is not the licence-granting authority are quashed and the petitions granted.
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