Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Revocation of a customs broker licence and penalties under CBLR, 2018 for alleged breaches of regulations 10(d), 10(e), 10(n) and 10(q) were set aside because the findings rested on unverified and sketchy material despite specific denial of any connection with the impugned exports and exporters. The authorities failed to supply the relevant shipping bills to enable an effective rebuttal, relied on notices sent to an address not shown to be linked to the broker, and did not verify foundational documents establishing any nexus between the broker and the exporters. The impugned order was held to be non-reasoned and unsustainable; the appeal was allowed. - CESTAT
Revocation of a customs broker licence and penalties under CBLR, 2018 for alleged breaches of regulations 10(d), 10(e), 10(n) and 10(q) were set aside because the findings rested on unverified and sketchy material despite specific denial of any connection with the impugned exports and exporters. The authorities failed to supply the relevant shipping bills to enable an effective rebuttal, relied on notices sent to an address not shown to be linked to the broker, and did not verify foundational documents establishing any nexus between the broker and the exporters. The impugned order was held to be non-reasoned and unsustainable; the appeal was allowed. - CESTAT
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