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...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The CESTAT dismissed an appeal as non-maintainable regarding gold seizure from an appellant's hand baggage. The appellant was intercepted at the customs exit after crossing the green channel with 55 undeclared gold biscuits concealed in his baggage. The Tribunal held that the gold constituted "baggage" under relevant definitions, and concealing it without declaration violated baggage rules. Section 111(l) was invoked due to non-disclosure under section 77 of the Customs Act. The Tribunal determined it lacked jurisdiction to hear appeals from Commissioner (Appeals) orders under section 128A, rendering the appeal non-maintainable and dismissible on jurisdictional grounds alone.
The CESTAT dismissed an appeal as non-maintainable regarding gold seizure from an appellant's hand baggage. The appellant was intercepted at the customs exit after crossing the green channel with 55 undeclared gold biscuits concealed in his baggage. The Tribunal held that the gold constituted "baggage" under relevant definitions, and concealing it without declaration violated baggage rules. Section 111(l) was invoked due to non-disclosure under section 77 of the Customs Act. The Tribunal determined it lacked jurisdiction to hear appeals from Commissioner (Appeals) orders under section 128A, rendering the appeal non-maintainable and dismissible on jurisdictional grounds alone.
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