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...
Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State consultation mechanism, does not displace Customs Authorities' statutory jurisdiction unless incorporated into municipal law. The Rules of Origin implement origin criteria but do not incorporate that dispute-resolution mechanism, so it cannot be privately enforced to bar Customs Act proceedings. Customs recovery powers for incorrect preferential-duty claims existed under the unamended provisions governing short levy, short payment and truthful bill-of-entry declarations. Origin-certificate particulars supporting preferential treatment form part of those declarations. The later certificate-of-origin verification regime added a specific procedure without creating or limiting the pre-existing general recovery power.
Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State consultation mechanism, does not displace Customs Authorities' statutory jurisdiction unless incorporated into municipal law. The Rules of Origin implement origin criteria but do not incorporate that dispute-resolution mechanism, so it cannot be privately enforced to bar Customs Act proceedings. Customs recovery powers for incorrect preferential-duty claims existed under the unamended provisions governing short levy, short payment and truthful bill-of-entry declarations. Origin-certificate particulars supporting preferential treatment form part of those declarations. The later certificate-of-origin verification regime added a specific procedure without creating or limiting the pre-existing general recovery power.
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