RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Vicarious liability and supervisory duty under the Customs Brokers Licensing Regulations, 2018 were considered in relation to employee misconduct; the inquiry officer found the broker not directly responsible, and that finding was accepted, with licence revocation not invoked. Forfeiture of the Rs.75,000 security deposit under regulation 15 was upheld as an operative disciplinary consequence. Imposition of a monetary penalty under regulation 18 was held excessive and reduced from Rs.50,000 to Rs.25,000 on proportionality grounds. The appellate tribunal partially allowed the appeal, modifying the quantum of penalty but otherwise upholding the order.
Vicarious liability and supervisory duty under the Customs Brokers Licensing Regulations, 2018 were considered in relation to employee misconduct; the inquiry officer found the broker not directly responsible, and that finding was accepted, with licence revocation not invoked. Forfeiture of the Rs.75,000 security deposit under regulation 15 was upheld as an operative disciplinary consequence. Imposition of a monetary penalty under regulation 18 was held excessive and reduced from Rs.50,000 to Rs.25,000 on proportionality grounds. The appellate tribunal partially allowed the appeal, modifying the quantum of penalty but otherwise upholding the order.
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