Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
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