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 allowed the refund claim, finding that the proper officer failed to issue a speaking order under Section 17(5) of the Customs Act, 1962 when reassessing duty on shipping bills. The tribunal determined that the assessment demanding duty based on Wet Metric Tonne instead of Dry Metric Tonne was procedurally defective, as no substantive order was passed within the mandated 15-day period. Consequently, the reasons for denying the refund were deemed unsustainable, effectively supporting the appellant's claim for duty refund based on procedural non-compliance.
CESTAT allowed the refund claim, finding that the proper officer failed to issue a speaking order under Section 17(5) of the Customs Act, 1962 when reassessing duty on shipping bills. The tribunal determined that the assessment demanding duty based on Wet Metric Tonne instead of Dry Metric Tonne was procedurally defective, as no substantive order was passed within the mandated 15-day period. Consequently, the reasons for denying the refund were deemed unsustainable, effectively supporting the appellant's claim for duty refund based on procedural non-compliance.
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