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...
The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and Other Tobacco Products Act, 2003 could infer goods as illicitly imported, only designated authorities can enforce municipal laws for goods intended for domestic sale. Seized cigarettes of foreign origin not compliant with the Act justified confiscation u/s 110 of Customs Act, 1962. The onus u/s 123 of Customs Act, 1962 was applied to hand rolling tobacco, rolling paper, and filters for non-compliance with the Act. As there was no evidence of smuggling, confiscation u/s 111 and penalty u/s 112 were set aside, except for the confiscation of 10,200 foreign-origin cigarettes valued at ₹1,53,000, reducing the penalty to ₹50,000.
The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and Other Tobacco Products Act, 2003 could infer goods as illicitly imported, only designated authorities can enforce municipal laws for goods intended for domestic sale. Seized cigarettes of foreign origin not compliant with the Act justified confiscation u/s 110 of Customs Act, 1962. The onus u/s 123 of Customs Act, 1962 was applied to hand rolling tobacco, rolling paper, and filters for non-compliance with the Act. As there was no evidence of smuggling, confiscation u/s 111 and penalty u/s 112 were set aside, except for the confiscation of 10,200 foreign-origin cigarettes valued at ₹1,53,000, reducing the penalty to ₹50,000.
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