Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Revocation of a customs broker licence was set aside because the decision-maker disagreed with an inquiry report that had exonerated the broker but failed to record and communicate the adverse reasons or material supporting that disagreement and did not afford the broker an opportunity to reply. The note emphasises that while an inquiry report is not binding, principles of natural justice require disclosure of reasons for disagreement and a chance to rebut; absence of such communication renders the revocation order procedurally infirm and led to allowance of the appeal.
Revocation of a customs broker licence was set aside because the decision-maker disagreed with an inquiry report that had exonerated the broker but failed to record and communicate the adverse reasons or material supporting that disagreement and did not afford the broker an opportunity to reply. The note emphasises that while an inquiry report is not binding, principles of natural justice require disclosure of reasons for disagreement and a chance to rebut; absence of such communication renders the revocation order procedurally infirm and led to allowance of the appeal.
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