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...
Imposition of countervailing duty (CVD) on imports of stainless steel coils and plates from China, confiscation and penalties, duty drawback claims, and amendment of shipping bills. The Tribunal held that the imports on 12.10.2017 were liable for CVD u/s 9 of the Customs Tariff Act, 1975, as the exemption notification was issued later on 13.10.2017. While upholding the CVD demand, the Tribunal set aside the confiscation of goods u/s 111(d) of the Customs Act, 1962, and penalties u/ss 112(a), 114A, and 114AA, citing lack of evidence. The appellants' duty drawback claim and request for amendment of shipping bills u/s 149 were allowed, directing the Commissioner to examine and provide relief as per law. The Tribunal relied on relevant legal provisions, notifications, and judicial precedents in its decision.
Imposition of countervailing duty (CVD) on imports of stainless steel coils and plates from China, confiscation and penalties, duty drawback claims, and amendment of shipping bills. The Tribunal held that the imports on 12.10.2017 were liable for CVD u/s 9 of the Customs Tariff Act, 1975, as the exemption notification was issued later on 13.10.2017. While upholding the CVD demand, the Tribunal set aside the confiscation of goods u/s 111(d) of the Customs Act, 1962, and penalties u/ss 112(a), 114A, and 114AA, citing lack of evidence. The appellants' duty drawback claim and request for amendment of shipping bills u/s 149 were allowed, directing the Commissioner to examine and provide relief as per law. The Tribunal relied on relevant legal provisions, notifications, and judicial precedents in its decision.
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