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 adjudicating authority's order dropping charges against the customs broker for alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal noted that the broker filed the Bill of Entry based on invoice, packing list and related documents duly received from and authorized by the actual importer, with all core particulars (invoice number, Bill of Lading number, quantity) tallying. The discrepancy in e-mail and phone number in the IGM was treated as secondary information, not indicative of lack of due diligence or mala fides. Finding no breach of Regulation 10(e), CESTAT dismissed the Revenue's appeal.
CESTAT upheld the adjudicating authority's order dropping charges against the customs broker for alleged violation of Regulation 10(e) of CBLR, 2018. The Tribunal noted that the broker filed the Bill of Entry based on invoice, packing list and related documents duly received from and authorized by the actual importer, with all core particulars (invoice number, Bill of Lading number, quantity) tallying. The discrepancy in e-mail and phone number in the IGM was treated as secondary information, not indicative of lack of due diligence or mala fides. Finding no breach of Regulation 10(e), CESTAT dismissed the Revenue's appeal.
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