Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Validity of suspension of a customs broker licence was assessed under the Customs Broker Licensing Regulations. Tribunal held the statutory conditions for suspension were satisfied because an inquiry was contemplated and the suspension predated or occurred during inquiry, so suspension complied with the rule for immediate action; continuation after a hearing complied with procedural requirement and recorded reasons satisfied internal instructions, resulting in upholding the suspension and dismissal of the appeal. Findings also addressed customs broker duties, due diligence failures, mis-declaration, supervision and vicarious liability for employee acts, noted as bases for disciplinary proceedings.
Validity of suspension of a customs broker licence was assessed under the Customs Broker Licensing Regulations. Tribunal held the statutory conditions for suspension were satisfied because an inquiry was contemplated and the suspension predated or occurred during inquiry, so suspension complied with the rule for immediate action; continuation after a hearing complied with procedural requirement and recorded reasons satisfied internal instructions, resulting in upholding the suspension and dismissal of the appeal. Findings also addressed customs broker duties, due diligence failures, mis-declaration, supervision and vicarious liability for employee acts, noted as bases for disciplinary proceedings.
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