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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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Export of Goods - Mis-declaration of Mud additive chemicals for oil well - Confiscation - The Tribunal found that the Commissioner's decision to confiscate the goods was based on evidence that did not adhere to proper procedural requirements. Specifically, the statements relied upon were not subjected to the process prescribed under section 138B of the Customs Act, rendering them irrelevant. Additionally, the denial of cross-examination regarding the test report further weakened the case. Consequently, the Tribunal set aside the order of confiscation. Since the confiscation of goods was deemed invalid due to procedural lapses, the penalties imposed on the appellants were also overturned.
Export of Goods - Mis-declaration of Mud additive chemicals for oil well - Confiscation - The Tribunal found that the Commissioner's decision to confiscate the goods was based on evidence that did not adhere to proper procedural requirements. Specifically, the statements relied upon were not subjected to the process prescribed under section 138B of the Customs Act, rendering them irrelevant. Additionally, the denial of cross-examination regarding the test report further weakened the case. Consequently, the Tribunal set aside the order of confiscation. Since the confiscation of goods was deemed invalid due to procedural lapses, the penalties imposed on the appellants were also overturned.
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