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...
Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an importer before clearing a consignment as a Customs House Agent (CHA). Despite allegations, it was found that there was no evidence implicating the appellants in any wrongdoing related to the misdeclaration of goods. Moreover, as similar proceedings had been initiated under the Customs Brokers Licensing Regulations and subsequently revoked by the High Court, the tribunal concluded that any issues regarding antecedent verification should have been addressed through these regulations rather than penalties under the Customs Act. Consequently, the penalties imposed on the appellants were dropped, and the impugned order was set aside.
Levy of penalty on CHA - The appellate tribunal examined the case where penalties were imposed on appellants for allegedly failing to verify the antecedents of an importer before clearing a consignment as a Customs House Agent (CHA). Despite allegations, it was found that there was no evidence implicating the appellants in any wrongdoing related to the misdeclaration of goods. Moreover, as similar proceedings had been initiated under the Customs Brokers Licensing Regulations and subsequently revoked by the High Court, the tribunal concluded that any issues regarding antecedent verification should have been addressed through these regulations rather than penalties under the Customs Act. Consequently, the penalties imposed on the appellants were dropped, and the impugned order was set aside.
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