Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
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...
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
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