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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...
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...
Appellant failed to submit required documents within stipulated time for provisional duty assessment, contravening Customs (Provisional Duty Assessment) Regulations, 2011. Adjudicating authority imposed Rs.15,000 penalty. Commissioner (Appeals) enhanced penalty to Rs.10,00,000 for each of 20 Bills of Entry. CESTAT held appellant could not submit documents due to pending appeals on same issue before Tribunals and High Courts. Procedural lapses without revenue loss or mala fide intent should not attract severe penalties. Rs.15,000 penalty sufficient for procedural violation. Enhanced penalty of Rs.10,00,000 set aside, original Rs.15,000 penalty restored as adequate. Appeal allowed.
Appellant failed to submit required documents within stipulated time for provisional duty assessment, contravening Customs (Provisional Duty Assessment) Regulations, 2011. Adjudicating authority imposed Rs.15,000 penalty. Commissioner (Appeals) enhanced penalty to Rs.10,00,000 for each of 20 Bills of Entry. CESTAT held appellant could not submit documents due to pending appeals on same issue before Tribunals and High Courts. Procedural lapses without revenue loss or mala fide intent should not attract severe penalties. Rs.15,000 penalty sufficient for procedural violation. Enhanced penalty of Rs.10,00,000 set aside, original Rs.15,000 penalty restored as adequate. Appeal allowed.
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