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...
Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s 27 can only be granted if the assessment is modified u/s 128 or other relevant provisions. Sections 149 and 154 allow for amendment of documents or correction of clerical errors, respectively. If review is limited to Section 128, other provisions like Sections 149, 154, and 28 (for recovering short-paid duty) would become redundant. Even for self-assessed bills of entry, importers can seek amendment u/s 149. However, in this case, no request was made initially for rectification or amendment u/s 149 or 154. The adjudication authority rightly rejected the refund claim based on the Supreme Court's judgment in ITC Ltd. The appellate authority erred in not considering the proper officer's power to allow corrections u/s 149, as no other objections were raised regarding amending the bill of entry to avail the benefit of the correct notification.
Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s 27 can only be granted if the assessment is modified u/s 128 or other relevant provisions. Sections 149 and 154 allow for amendment of documents or correction of clerical errors, respectively. If review is limited to Section 128, other provisions like Sections 149, 154, and 28 (for recovering short-paid duty) would become redundant. Even for self-assessed bills of entry, importers can seek amendment u/s 149. However, in this case, no request was made initially for rectification or amendment u/s 149 or 154. The adjudication authority rightly rejected the refund claim based on the Supreme Court's judgment in ITC Ltd. The appellate authority erred in not considering the proper officer's power to allow corrections u/s 149, as no other objections were raised regarding amending the bill of entry to avail the benefit of the correct notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
