Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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Residual customs penalty provisions apply only where a contravention, abetment, or statutory non-compliance is established and no separate penalty is prescribed. Penalty discretion must be exercised reasonably, rationally, and proportionately; it cannot justify a mechanical maximum penalty where a bona fide re-export request, unobjectionable goods, unavailable transport, and required no-objections reveal no identified breach. The penalty was therefore set aside. Detention and demurrage arising from Customs-attributable delay in permitting re-export cannot fairly be imposed on the importer or exporter after compliance with re-export conditions. A waiver certificate was directed for charges accruing until the let export order became available.
Residual customs penalty provisions apply only where a contravention, abetment, or statutory non-compliance is established and no separate penalty is prescribed. Penalty discretion must be exercised reasonably, rationally, and proportionately; it cannot justify a mechanical maximum penalty where a bona fide re-export request, unobjectionable goods, unavailable transport, and required no-objections reveal no identified breach. The penalty was therefore set aside. Detention and demurrage arising from Customs-attributable delay in permitting re-export cannot fairly be imposed on the importer or exporter after compliance with re-export conditions. A waiver certificate was directed for charges accruing until the let export order became available.
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