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...
Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found - infringement of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. Reliability of electronic evidence retrieved from appellant's email discussed. Extended period of limitation applicable. Appellant suppressed/underdeclared value of goods based on excel sheets retrieved from email showing higher values than declared in Bills of Entry. Differential duty demand confirmed based on redetermined value. Electronic evidence admissible without certificate u/s 65B of Evidence Act as per Supreme Court's decision. Appellant manipulated invoices and misdeclared value in Bills of Entry with intent to evade duty, violating Sections 17(1) and 46 of Customs Act, 1962. Extended period of five years for duty demand u/s 28(4) invokable due to suppression of facts and misstatement. Appellant liable for differential duty and interest. Contention of Bills of Entry once assessed cannot be reassessed rejected, as duty short paid can be demanded u/s 28 within limitation period. Data from appellant's mobile admissible, certificate u/s 138C not required. No infirmity in redetermining value and quantum. Appeal dismissed.
Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found - infringement of Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007. Reliability of electronic evidence retrieved from appellant's email discussed. Extended period of limitation applicable. Appellant suppressed/underdeclared value of goods based on excel sheets retrieved from email showing higher values than declared in Bills of Entry. Differential duty demand confirmed based on redetermined value. Electronic evidence admissible without certificate u/s 65B of Evidence Act as per Supreme Court's decision. Appellant manipulated invoices and misdeclared value in Bills of Entry with intent to evade duty, violating Sections 17(1) and 46 of Customs Act, 1962. Extended period of five years for duty demand u/s 28(4) invokable due to suppression of facts and misstatement. Appellant liable for differential duty and interest. Contention of Bills of Entry once assessed cannot be reassessed rejected, as duty short paid can be demanded u/s 28 within limitation period. Data from appellant's mobile admissible, certificate u/s 138C not required. No infirmity in redetermining value and quantum. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
