Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
Decision addresses revocation of a customs broker licence and penalty under the Customs Brokers Licensing Regulations for failure to advise a passenger and report non-compliance when an official email showed a consignment contained other passengers' baggage, constituting breach of the broker's duty to inform. The tribunal found provisions on client identification and valuation inapplicable where the passenger was personally present and where valuation was not within the broker's authority. Fraud by an employee outside authority did not attract company liability. Electronic email evidence was treated as decisive and unrefuted, licence revocation and security forfeiture were set aside, but a monetary penalty was confirmed for the duty breach.
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