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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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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 verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods were of UAE origin based on concrete proofs, rejecting the confiscation on mis-declaration grounds. FSSAI compliance was confirmed, invalidating the confiscation order. The importer's declaration of UAE origin was accepted, ruling out mis-declaration. Retracted statements were deemed inadmissible. No penalty was imposed u/s 112(a) as goods were not liable for confiscation. No intentional false declaration was found, leading to the quashing of penalties u/s 114AA. The appeal was allowed, setting aside the impugned order.
The case involved verification of Certificate of Origin and non-compliance of FSSAI Regulations u/s 111(m) and 112(a) of the Act, 1962. The Tribunal held that the goods were of UAE origin based on concrete proofs, rejecting the confiscation on mis-declaration grounds. FSSAI compliance was confirmed, invalidating the confiscation order. The importer's declaration of UAE origin was accepted, ruling out mis-declaration. Retracted statements were deemed inadmissible. No penalty was imposed u/s 112(a) as goods were not liable for confiscation. No intentional false declaration was found, leading to the quashing of penalties u/s 114AA. The appeal was allowed, setting aside the impugned order.
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