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...
CESTAT adjudicated a customs dispute involving procedural time limitations under Section 28(6) of the Customs Act. The tribunal found the Principal Commissioner's reasoning illogical, noting that the department unreasonably delayed proceedings beyond statutory timelines. Despite a corrigendum issued subsequent to the original show cause notice, the appellant had timely deposited requisite amounts and complied with legal requirements. The tribunal held that the proceedings initiated on 05.03.2018 were conclusively deemed closed, as the adjudication exceeded prescribed one-year limitation period. The personal hearing occurred on 27.09.2018, and the final order was passed on 16.12.2019, significantly breaching statutory timelines. Consequently, the appeal was allowed, effectively terminating the customs proceedings.
CESTAT adjudicated a customs dispute involving procedural time limitations under Section 28(6) of the Customs Act. The tribunal found the Principal Commissioner's reasoning illogical, noting that the department unreasonably delayed proceedings beyond statutory timelines. Despite a corrigendum issued subsequent to the original show cause notice, the appellant had timely deposited requisite amounts and complied with legal requirements. The tribunal held that the proceedings initiated on 05.03.2018 were conclusively deemed closed, as the adjudication exceeded prescribed one-year limitation period. The personal hearing occurred on 27.09.2018, and the final order was passed on 16.12.2019, significantly breaching statutory timelines. Consequently, the appeal was allowed, effectively terminating the customs proceedings.
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