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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...
Petitioner satisfied all requirements to claim benefits under Merchandise Export from India Scheme (MEIS) but failed to declare intent on shipping bills due to inadvertent and bona fide error. Court held that benefits should not be denied on hyper-technical grounds for a procedural lapse subsequently rectified u/s 149 of Customs Act. Petitioner's request was rejected due to system error beyond their control. Court opined that Policy Relaxation Committee should have considered inadvertent error and subsequent rectification. Since petitioner fulfilled prerequisites, court allowed petition and directed respondents to consider MEIS claims electronically/manually in accordance with public notices, respecting 17 shipping bills.
Petitioner satisfied all requirements to claim benefits under Merchandise Export from India Scheme (MEIS) but failed to declare intent on shipping bills due to inadvertent and bona fide error. Court held that benefits should not be denied on hyper-technical grounds for a procedural lapse subsequently rectified u/s 149 of Customs Act. Petitioner's request was rejected due to system error beyond their control. Court opined that Policy Relaxation Committee should have considered inadvertent error and subsequent rectification. Since petitioner fulfilled prerequisites, court allowed petition and directed respondents to consider MEIS claims electronically/manually in accordance with public notices, respecting 17 shipping bills.
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