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...
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
This instruction clarifies that Customs Brokers should not be routinely implicated as co-noticees in cases involving interpretative disputes, unless their abetment in the offence is established by the investigating authority. The element of abetment must be clearly elaborated in the Show Cause Notice issued under the Customs Act, 1962. Proceedings against Customs Brokers should be initiated as per the Customs Brokers Licensing Regulations, 2018, ensuring compliance with prescribed procedures and timelines. The instruction aims to prevent unnecessary implication of Customs Brokers in interpretative disputes and emphasizes the need to establish their abetment before initiating action against them.
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