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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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The HC dismissed an appeal concerning seized betel nuts that were destroyed while in Customs custody. The court determined that Customs authorities failed to discharge their burden of proving how goods valued at 88 lakhs at seizure became unfit for human consumption during the one-and-a-half years in their custody. The respondent was neither present during testing nor provided with reports to seek a second opinion. The HC established that Customs authorities are liable for deterioration of goods in their custody without satisfactory explanation, seizure-time valuation is binding absent grave error, and authorities must inform owners before destroying contested goods. Customs was directed to compensate the respondent within four weeks.
The HC dismissed an appeal concerning seized betel nuts that were destroyed while in Customs custody. The court determined that Customs authorities failed to discharge their burden of proving how goods valued at 88 lakhs at seizure became unfit for human consumption during the one-and-a-half years in their custody. The respondent was neither present during testing nor provided with reports to seek a second opinion. The HC established that Customs authorities are liable for deterioration of goods in their custody without satisfactory explanation, seizure-time valuation is binding absent grave error, and authorities must inform owners before destroying contested goods. Customs was directed to compensate the respondent within four weeks.
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