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...
Classification of imported garments (Girl’s/kids leggings) as girls' trousers or girls' pajamas - determination by expert opinion - confiscation and penalties imposed. Held: The disputed garments were not 'girls' trousers' as per import documents, invoices, and packaging. The revised expert opinion classifying them as 'girls' trousers' was subjective and contrary to documentary evidence. Classification is a quasi-judicial decision by empowered officers, not experts. DRI failed to establish misdeclaration, rendering confiscation u/s 111(m) unsustainable. Penalties u/ss 114AA and 114A cannot be imposed due to lack of evidence of false declarations or duty evasion. The impugned order classifying the goods as 'girls' trousers' and imposing confiscation and penalties is set aside. Appeal disposed of.
Classification of imported garments (Girl’s/kids leggings) as girls' trousers or girls' pajamas - determination by expert opinion - confiscation and penalties imposed. Held: The disputed garments were not 'girls' trousers' as per import documents, invoices, and packaging. The revised expert opinion classifying them as 'girls' trousers' was subjective and contrary to documentary evidence. Classification is a quasi-judicial decision by empowered officers, not experts. DRI failed to establish misdeclaration, rendering confiscation u/s 111(m) unsustainable. Penalties u/ss 114AA and 114A cannot be imposed due to lack of evidence of false declarations or duty evasion. The impugned order classifying the goods as 'girls' trousers' and imposing confiscation and penalties is set aside. Appeal disposed of.
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