Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
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