Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
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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...
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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...
CESTAT ruled that Customs House Laboratory reports were unreliable evidence due to cryptic content and significant delays in delivery (approximately 1-8 months after sampling). Following precedent from Moorgate Industries, the Tribunal determined the reports lacked proper testing protocols and methodology details. Since samples were drawn per International Standards but test reports were deficient, they could not justify rejection of transaction value or support additional customs duty demands. The Tribunal held that the appellant's duty payment based on transaction value was correct. All penalties were dropped and the impugned orders were set aside, with the appeal being allowed.
CESTAT ruled that Customs House Laboratory reports were unreliable evidence due to cryptic content and significant delays in delivery (approximately 1-8 months after sampling). Following precedent from Moorgate Industries, the Tribunal determined the reports lacked proper testing protocols and methodology details. Since samples were drawn per International Standards but test reports were deficient, they could not justify rejection of transaction value or support additional customs duty demands. The Tribunal held that the appellant's duty payment based on transaction value was correct. All penalties were dropped and the impugned orders were set aside, with the appeal being allowed.
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