Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
The time limit for submission of the inquiry report under the Customs Brokers Licensing Regulations, 2018 was held mandatory. The Court noted that the inquiry report was prepared 116 days after the show cause notice and, applying the Division Bench ruling in Santon Shipping Services, held that non-compliance with Regulation 17(5) invalidated the disciplinary action. A contrary Kerala High Court view concerning Regulation 17(1) was not followed. The impugned order revoking the licence, forfeiting the security deposit and imposing penalty was therefore set aside and the writ petition was allowed.
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