Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
CESTAT upheld the customs authority's rejection of the appellant's application for a Private Warehouse Licence under Section 58 of the Customs Act, 1962, interpreting Regulation 3(2)(c) of the PWLR to render ineligible any person on whom penalty under Section 114A has been imposed. The Tribunal held that the appellant's construction would make Regulation 3(2)(b) or 3(2)(c) redundant, contrary to settled principles of statutory interpretation requiring harmonious construction and effect to every provision. Accepting the Commissioner's reasoning that conviction-based disqualification falls under Regulation 3(2)(b) and penalty-based disqualification under 3(2)(c), CESTAT dismissed the appeal.
CESTAT upheld the customs authority's rejection of the appellant's application for a Private Warehouse Licence under Section 58 of the Customs Act, 1962, interpreting Regulation 3(2)(c) of the PWLR to render ineligible any person on whom penalty under Section 114A has been imposed. The Tribunal held that the appellant's construction would make Regulation 3(2)(b) or 3(2)(c) redundant, contrary to settled principles of statutory interpretation requiring harmonious construction and effect to every provision. Accepting the Commissioner's reasoning that conviction-based disqualification falls under Regulation 3(2)(b) and penalty-based disqualification under 3(2)(c), CESTAT dismissed the appeal.
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