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...
The HC quashed the criminal complaint filed under Section 174 IPC for noncompliance with a summons issued under Section 108 Customs Act, holding that the Customs Act constitutes a special code governing investigations and penalties, thereby excluding general penal provisions like Sections 174/175 IPC. The Court found that Section 117 Customs Act prescribes the appropriate penalty for failure to comply with summons under the Act. The issuance of a non-bailable warrant for a single missed appearance was deemed an abuse of power by the Customs officer, especially since the petitioner had otherwise cooperated with investigations. Consequently, the complaint and all related proceedings were set aside, affirming that enforcement actions must adhere strictly to the procedural framework established under the Customs Act.
The HC quashed the criminal complaint filed under Section 174 IPC for noncompliance with a summons issued under Section 108 Customs Act, holding that the Customs Act constitutes a special code governing investigations and penalties, thereby excluding general penal provisions like Sections 174/175 IPC. The Court found that Section 117 Customs Act prescribes the appropriate penalty for failure to comply with summons under the Act. The issuance of a non-bailable warrant for a single missed appearance was deemed an abuse of power by the Customs officer, especially since the petitioner had otherwise cooperated with investigations. Consequently, the complaint and all related proceedings were set aside, affirming that enforcement actions must adhere strictly to the procedural framework established under the Customs Act.
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