Marketing support and subcontracted client contracts: no agency permanent establishment under Article 5 DTAA; arm's-length pricing bars profit attribu...
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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