Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
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...
Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
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