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Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
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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...
HC rejected the petitioner's request to cross-examine witness statements in a smuggling case involving mis-declared Areca Nuts. The court found the petitioner had an active role in the import consignment, potentially being the mastermind. While acknowledging the penalty might be disproportionate, the HC permitted the petitioner to file an appeal before CESTAT with a pre-deposit of 7.5% of the penalty amount. The appeal will determine the petitioner's precise role and the appropriateness of the penalty, with potential full pre-deposit required if the original penalty is upheld.
HC rejected the petitioner's request to cross-examine witness statements in a smuggling case involving mis-declared Areca Nuts. The court found the petitioner had an active role in the import consignment, potentially being the mastermind. While acknowledging the penalty might be disproportionate, the HC permitted the petitioner to file an appeal before CESTAT with a pre-deposit of 7.5% of the penalty amount. The appeal will determine the petitioner's precise role and the appropriateness of the penalty, with potential full pre-deposit required if the original penalty is upheld.
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