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    Assignment of Leasehold Rights in Industrial Plots Is Transfer of Property Benefits, Not Supply of Services Under GST Section 7(1)(a)
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    Cancellation of Customs Broker License - forfeiture of security...

    Customs Broker License Revoked, Penalty Imposed for Fraudulent Activities and Ignoring Document Discrepancies in Customs Operations.

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    CustomsMarch 30, 2021Case LawsAT

    Cancellation of Customs Broker License - forfeiture of security deposit - imposition of penalty - time limitation - as per the Revenue, it is apparent case of fraud where four different firms got established based upon fake documents. - The appellant has admitted that despite the discrepancies in the documents of these importers, the CHA /appellant opted to not to bring the same to the notice of the competent Customs officers with the sole motive to safeguard his business with these importers. - Punishment imposed on Respondent, by Commissioner of Customs, of revocation of their license, when viewed in light of grave and serious acts of misconduct held established, was held justified. - AT

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    ActsIncome Tax