Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
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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