Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  5. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  8. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
    Government Approves International Hospital for Scientific Research Benefits Under Section 35(1)(ii) of Income-tax Act
    Central Government Approves Institution for Social Science Research Under Section 35(1)(iii) of Income-tax Act
    Tax Authority Extends GST Audit Completion Period for 2021-2022 Audits Under Relevant State GST Act
    Import clearance allowed without warehousing if authorization issued before Customs clearance under Para 2.12 FTP 2023
    DFIA Scheme Limits Technical Correlation to Paragraph 4.29 Inputs; Others Require Only Name and Quantity Declaration
    Penalty under Section 114 Customs Act requires confiscation under Section 113; no confiscation means no penalty imposed
    Filling Toner Powder in Used Cartridges Counts as Manufacture Under Customs Rules, Duty Demand Set Aside
    High Court Sets Aside TDS Denial Under Section 197, Orders Fresh Consideration Following SC Precedent
    Income of Revocable Foreign Trust from Indian NCDs Not Taxable Under Sections 61, 63, 161 & India-UAE DTAA
    NCLAT Upholds Settlement Using Rs. 50 Crores for Construction Costs, Limits RP's Valuation Authority Under CIRP
    Sanction for Prosecution Under Sections 276C(1) and 277A Upheld; Assessment Proceedings Don't Bar Criminal Action
    Section 54(1) allows capital gains exemption when investing sale proceeds in multiple residential houses, not just one unit
    AO cannot replace DCF with NAV under Rule 11UA without new funds or unaccounted income proof
    Transfer Order Under Section 127 Upheld Despite Petitioners' Challenges on Hearing and Rank Differences
    AO exceeded jurisdiction by adding income beyond section 148 reasons; reassessment order under section 147 quashed
    Business expenses disallowed under Section 37 due to lack of valid contract and insufficient documentary evidence
    Petition Challenging Cigarette Smuggling Penalty Dismissed; Appeals Allowed Under Section 129A Customs Act
    July 26, 2025 Case Laws Money Laundering
    Attachment Order Upheld Under PMLA Sections 5(1) & 8(1) Based on Circumstantial Evidence and Financial Trail Analysis
    Public Charitable Trust Income Taxed Normally, Section 167A and 167B MMR Not Applicable Here
    Penalty under Section 271D barred by limitation; reassessment void due to improper approval under Section 151

Are you sure you want to delete "My most important" ?

NOTE:

Back

All Highlights

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse
    Back

    All Highlights

    Showing Results for : Law : AllReset Filters
    Case ID :

    Revocation of CHA License - Customs Broker resorted to...

    Tribunal Overturns Customs Broker License Revocation Due to Procedural Errors in Investigation and Notice Issuance.

    📋
    Contents
    Note

    Note

    Note

    Bookmark

    print

    Print

    CustomsMarch 30, 2024Case LawsAT

    Revocation of CHA License - Customs Broker resorted to unprofessional methods while clearing the goods imported vide Bill of Entry - It was revealed during the investigation that an employee of the appellant's office had manipulated the redemption fine and penalty amounts in the Order-in-Original, leading to the overcharging of the importer. - While the tribunal acknowledged the manipulation in the Order-in-Original, the crux of the decision rested on procedural irregularities rather than the merits of the fabrication allegations. - The tribunal ruled in favor of the appellant, emphasizing the importance of adherence to procedural timelines outlined in Regulation 20 of CBLR, 2013. It noted that the absence of a specific offence report and the delay in issuing the Show Cause Notice beyond the prescribed period rendered the proceedings against the appellant invalid.

    Topics

    ActsIncome Tax