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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...
HC held that the provisional attachment order under Section 110(5) of Customs Act was issued without jurisdiction during the investigation stage, as no show cause notice was issued. The court quashed the impugned intimation dated 03.12.2024 and directed immediate defreezing of petitioners' bank accounts. The court found no alternative remedy available under Section 110A during investigation, rendering the writ petition maintainable. The order of attachment was deemed invalid as it preceded any formal adjudication proceedings, thereby violating procedural requirements of the Customs Act.
HC held that the provisional attachment order under Section 110(5) of Customs Act was issued without jurisdiction during the investigation stage, as no show cause notice was issued. The court quashed the impugned intimation dated 03.12.2024 and directed immediate defreezing of petitioners' bank accounts. The court found no alternative remedy available under Section 110A during investigation, rendering the writ petition maintainable. The order of attachment was deemed invalid as it preceded any formal adjudication proceedings, thereby violating procedural requirements of the Customs Act.
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