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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 court held that u/s 110(2) of the Customs Act, a notice u/s 124(a) must be issued to the owner or concerned person within six months of seizing the goods. Failing this, the seized goods must be returned. Section 153 prescribes alternative modes for serving such notice. The petitioner attempted to show non-receipt of the 04.07.2023 email by providing a mobile inbox screenshot, but this was deemed untrustworthy evidence u/s 65-B of the Evidence Act. As the show cause notice was served via email on 04.07.2023, within six months of the 21.01.2023 seizure, the petitioner is not entitled to release of the gold bars at this stage. The writ petition was dismissed for lack of merit.
The court held that u/s 110(2) of the Customs Act, a notice u/s 124(a) must be issued to the owner or concerned person within six months of seizing the goods. Failing this, the seized goods must be returned. Section 153 prescribes alternative modes for serving such notice. The petitioner attempted to show non-receipt of the 04.07.2023 email by providing a mobile inbox screenshot, but this was deemed untrustworthy evidence u/s 65-B of the Evidence Act. As the show cause notice was served via email on 04.07.2023, within six months of the 21.01.2023 seizure, the petitioner is not entitled to release of the gold bars at this stage. The writ petition was dismissed for lack of merit.
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