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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...
The case involves the Appellant challenging the enhancement of declared values for clearances to the DTA Unit by the specified officer, MEPZ-SEZ. The Appellant's declared values were accepted as transaction value under Customs Valuation Rules, 2007 until July 2018. The issue arose when the values were enhanced without proper communication or justification, leading to a violation of natural justice. The Appellate Tribunal set aside the lower authority's order, citing a lack of discussion on the violation of principles of natural justice. The case was remanded for a well-reasoned determination of values in accordance with the Customs Act, 1962. The appeal was allowed by way of remand.
The case involves the Appellant challenging the enhancement of declared values for clearances to the DTA Unit by the specified officer, MEPZ-SEZ. The Appellant's declared values were accepted as transaction value under Customs Valuation Rules, 2007 until July 2018. The issue arose when the values were enhanced without proper communication or justification, leading to a violation of natural justice. The Appellate Tribunal set aside the lower authority's order, citing a lack of discussion on the violation of principles of natural justice. The case was remanded for a well-reasoned determination of values in accordance with the Customs Act, 1962. The appeal was allowed by way of remand.
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