Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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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