Transfer pricing adjustments for software services, corporate guarantees, expense characterisation and foreign tax credit affirmed under arm's length ...
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Revocation/suspension of a customs broker licence was challenged on the ground that the Commissioner failed to issue the revocation notice within 90 days from the offence report as mandated by Regulation 17(1) of CBLR, 2018. Relying on consistent HC authority treating these timelines as mandatory, the Tribunal held that breach of the statutory timeline vitiates the proceedings and the impugned order cannot be sustained. While noting certain procedural lapses by the broker (including inadequate record maintenance and permitting duty payment through another broker), the Tribunal emphasised proportionality and the prolonged suspension already undergone, and set aside the impugned order, allowing the appeal. - CESTAT
Revocation/suspension of a customs broker licence was challenged on the ground that the Commissioner failed to issue the revocation notice within 90 days from the offence report as mandated by Regulation 17(1) of CBLR, 2018. Relying on consistent HC authority treating these timelines as mandatory, the Tribunal held that breach of the statutory timeline vitiates the proceedings and the impugned order cannot be sustained. While noting certain procedural lapses by the broker (including inadequate record maintenance and permitting duty payment through another broker), the Tribunal emphasised proportionality and the prolonged suspension already undergone, and set aside the impugned order, allowing the appeal. - CESTAT
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