Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
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The HC determined that issuing two show cause notices (SCNs) under different subsections of Section 28 for identical factual matrices is impermissible. The impugned SCN under Section 28(4) was issued just six weeks after a Section 28(1) notice concerning similar goods with similar alleged "mis-declaration," constituting an improper change of opinion. The court found the second notice failed to substantiate allegations of collusion, willful misstatement, or suppression of facts required under Section 28(4), containing merely an "incantation" of statutory provisions without supporting substance. Furthermore, the respondent's contention that the impugned notice was a "supplementary notice" was rejected, as the Customs Act contemplates issuance under either Section 28(1) or 28(4), not both. Petition allowed.
The HC determined that issuing two show cause notices (SCNs) under different subsections of Section 28 for identical factual matrices is impermissible. The impugned SCN under Section 28(4) was issued just six weeks after a Section 28(1) notice concerning similar goods with similar alleged "mis-declaration," constituting an improper change of opinion. The court found the second notice failed to substantiate allegations of collusion, willful misstatement, or suppression of facts required under Section 28(4), containing merely an "incantation" of statutory provisions without supporting substance. Furthermore, the respondent's contention that the impugned notice was a "supplementary notice" was rejected, as the Customs Act contemplates issuance under either Section 28(1) or 28(4), not both. Petition allowed.
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