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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 held that DGFT lacked authority to impose conditions contrary to Foreign Trade Policy (FTP) under FTDR Act. The court ruled that power to formulate and amend FTP lies exclusively with Central Government under Sections 5 and 6(3) of FTDR Act, while DGFT can only frame implementation procedures. The contested condition requiring import consignments to land at Indian ports after TRQ license issuance for clearance eligibility was deemed ultra vires DGFT's powers and contrary to Customs Act Section 15(1)(b). The HC quashed the impugned condition in Public Notice dated 14.06.2022 and directed customs authorities to permit clearance of warehoused goods under Section 68 of Customs Act upon production of TRQ license, extending notification benefits. Petition disposed of favorably.
The HC held that DGFT lacked authority to impose conditions contrary to Foreign Trade Policy (FTP) under FTDR Act. The court ruled that power to formulate and amend FTP lies exclusively with Central Government under Sections 5 and 6(3) of FTDR Act, while DGFT can only frame implementation procedures. The contested condition requiring import consignments to land at Indian ports after TRQ license issuance for clearance eligibility was deemed ultra vires DGFT's powers and contrary to Customs Act Section 15(1)(b). The HC quashed the impugned condition in Public Notice dated 14.06.2022 and directed customs authorities to permit clearance of warehoused goods under Section 68 of Customs Act upon production of TRQ license, extending notification benefits. Petition disposed of favorably.
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