Home Highlights November 2012 Year 2012 This

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1. First time importers, verification of documents - submission of KYC documents and procedure to be followed

2. Procedure for identification and processing of cases for prosecution under Direct Tax Laws

3. Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

4. Revocation of CHA License - appellant failed to verify the address at which the two clients operated and that requirement of ‘know your customer (KYC)’ was entirely...

5. Simplification of procedure and standardization of formats of documents for issuance of duplicate securities certificates - Circular

6. Appointment of directors - in addition to Director Identification Number, a director may hold any other identification number prescribed by Central Government under...

7. Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's...

8. Registration of the Trust u/s 12AA denied - Rule 17(A)(a) show that when the trust is not created under an instrument it is impossible to produce any constitutive...

9. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

10. De-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number are allowed. It...

11. Validity of de-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number is...

12. Revocation of Customs Broker License - The allegation that the IEC was obtained by submitting forged documents has no effect on the appellant as they could only verify...

13. Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of...

14. Addition u/s 68 - In the given case, AO has not carried out any useful investigation but merely followed the previous pattern of investigation and completed the...

15. Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of...