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 statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
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