Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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Immediate suspension of a customs broker licence under the licensing regulations requires appropriateness, an evidential basis linking the broker to the alleged misconduct, and compliance with procedural safeguards including a post-decisional hearing and recorded reasons when continuing suspension; the Tribunal found the impugned continuing suspension legally unsustainable because the order failed to demonstrate necessity, did not record reasons, lacked evidence that the appellants handled the impugned imports, and predated the show-cause notice; the Tribunal set aside the suspension, directed completion of the pending licensing inquiry expeditiously, and permitted the appellants to resume brokering business pending that inquiry.
Immediate suspension of a customs broker licence under the licensing regulations requires appropriateness, an evidential basis linking the broker to the alleged misconduct, and compliance with procedural safeguards including a post-decisional hearing and recorded reasons when continuing suspension; the Tribunal found the impugned continuing suspension legally unsustainable because the order failed to demonstrate necessity, did not record reasons, lacked evidence that the appellants handled the impugned imports, and predated the show-cause notice; the Tribunal set aside the suspension, directed completion of the pending licensing inquiry expeditiously, and permitted the appellants to resume brokering business pending that inquiry.
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