Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
Revocation of courier registration, forfeiture of security and penalty were effected under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, not under the Customs Act; therefore section 129A appeal jurisdiction to the Tribunal does not arise. The tribunal contrasted the express provision in the Customs Brokers Licensing Regulations, 2018 permitting appeals under section 129A for brokers, to show that the 2010 Regulations provide exclusive remedial machinery and do not confer a statutory right of appeal to the Tribunal. Consequently an appeal under section 129A against a revocation under the 2010 Regulations was held not maintainable and dismissed.
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