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    <title>2016 (1) TMI 426 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=270634</link>
    <description>The Tribunal set aside the suspension of a customs broker&#039;s license under CBLR, 2013, ruling in favor of the logistics company (appellant). The decision was based on the finding that the appellant was not the actual customs broker responsible for the violations cited. Despite financial dealings with exporters, the appellant was absolved of direct involvement in misdeclaration and overvaluation of goods. The Tribunal emphasized the legal principle of separate legal entities for companies, clarifying that the appellant&#039;s employees lacked the legal authority to handle the impugned goods. The Commissioner&#039;s adherence to prescribed timelines for suspension and subsequent actions was also upheld.</description>
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    <pubDate>Fri, 11 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2016 (1) TMI 426 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=270634</link>
      <description>The Tribunal set aside the suspension of a customs broker&#039;s license under CBLR, 2013, ruling in favor of the logistics company (appellant). The decision was based on the finding that the appellant was not the actual customs broker responsible for the violations cited. Despite financial dealings with exporters, the appellant was absolved of direct involvement in misdeclaration and overvaluation of goods. The Tribunal emphasized the legal principle of separate legal entities for companies, clarifying that the appellant&#039;s employees lacked the legal authority to handle the impugned goods. The Commissioner&#039;s adherence to prescribed timelines for suspension and subsequent actions was also upheld.</description>
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      <pubDate>Fri, 11 Sep 2015 00:00:00 +0530</pubDate>
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