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...
Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were smuggled items. The department did not provide sufficient evidence to establish the smuggled nature of these goods. Additionally, these items were not listed as prohibited items under Section 123 of the Customs Act, 1962. Therefore, the Tribunal ruled that these goods cannot be confiscated. - Regarding the green-colored refrigerant gas cylinders containing HCFC gas, the Tribunal acknowledged that these were restricted items but not prohibited items. Merely stating that the goods could only be manufactured in China was deemed insufficient to justify their confiscation. Hence, the Tribunal held that the HCFC gas cannot be confiscated.
Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were smuggled items. The department did not provide sufficient evidence to establish the smuggled nature of these goods. Additionally, these items were not listed as prohibited items under Section 123 of the Customs Act, 1962. Therefore, the Tribunal ruled that these goods cannot be confiscated. - Regarding the green-colored refrigerant gas cylinders containing HCFC gas, the Tribunal acknowledged that these were restricted items but not prohibited items. Merely stating that the goods could only be manufactured in China was deemed insufficient to justify their confiscation. Hence, the Tribunal held that the HCFC gas cannot be confiscated.
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