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...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT allowed the appeal of the customs broker and set aside the impugned order of suspension/revocation of the customs broker licence. The Tribunal held that, under CHLR 2018, the broker's duty is confined to verification of exporter details on the basis of documents such as IEC and PAN, and there was no allegation that these documents were forged or fabricated. CESTAT found no evidence of mens rea, collusion, or failure of due diligence by the broker, and noted that customs officers themselves had examined the goods, issued Let Export Orders, and enabled grant of RoSL. Considering proportionality, the prolonged deprivation of the broker's right to conduct business, and the absence of proof of involvement in the fraudulent rebate claims, CESTAT concluded that penal action was unjustified and directed restoration of the licence, thereby fully exonerating the appellant.
CESTAT allowed the appeal of the customs broker and set aside the impugned order of suspension/revocation of the customs broker licence. The Tribunal held that, under CHLR 2018, the broker's duty is confined to verification of exporter details on the basis of documents such as IEC and PAN, and there was no allegation that these documents were forged or fabricated. CESTAT found no evidence of mens rea, collusion, or failure of due diligence by the broker, and noted that customs officers themselves had examined the goods, issued Let Export Orders, and enabled grant of RoSL. Considering proportionality, the prolonged deprivation of the broker's right to conduct business, and the absence of proof of involvement in the fraudulent rebate claims, CESTAT concluded that penal action was unjustified and directed restoration of the licence, thereby fully exonerating the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
