Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Denial of the right to cross-examine witnesses under the Customs Brokers Licensing Regulations vitiated disciplinary proceedings because Regulation 17(4) creates a mandatory procedural protection; the inquiry relied on oral statements that the respondent was not permitted to test, and that breach rendered the revocation order unsustainable. The Tribunal correctly set aside the revocation for non compliance with Regulation 17(4) and breach of natural justice. Any findings about prescribed timelines were rendered immaterial where procedural fairness under Regulation 17(4) was violated, and the High Court found no substantial question of law requiring interference.
Denial of the right to cross-examine witnesses under the Customs Brokers Licensing Regulations vitiated disciplinary proceedings because Regulation 17(4) creates a mandatory procedural protection; the inquiry relied on oral statements that the respondent was not permitted to test, and that breach rendered the revocation order unsustainable. The Tribunal correctly set aside the revocation for non compliance with Regulation 17(4) and breach of natural justice. Any findings about prescribed timelines were rendered immaterial where procedural fairness under Regulation 17(4) was violated, and the High Court found no substantial question of law requiring interference.
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