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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
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