Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Revocation of a customs broker licence was set aside because findings rested on assumptions, covert market surveys and hearsay rather than admissible proof; the broker's KYC and documentary checks satisfied the due diligence standard under Regulation 10(n) and did not require physical inspection; procedural defects including failure to consider replies and delayed inquiry vitiated disciplinary action; consequential forfeiture and penalty were quashed and the licence restored with directions to return security and penalty, the Tribunal concluding evidence was insufficient and the inquiry procedurally flawed.
Revocation of a customs broker licence was set aside because findings rested on assumptions, covert market surveys and hearsay rather than admissible proof; the broker's KYC and documentary checks satisfied the due diligence standard under Regulation 10(n) and did not require physical inspection; procedural defects including failure to consider replies and delayed inquiry vitiated disciplinary action; consequential forfeiture and penalty were quashed and the licence restored with directions to return security and penalty, the Tribunal concluding evidence was insufficient and the inquiry procedurally flawed.
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