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 CESTAT allowed the appeal, setting aside the impugned order that rejected the declared invoice value of imported goods and enhanced the transaction value based on an unsigned draft contract and a contemporaneous import. The Tribunal found that the appellant was not supplied with the unsigned contract copy relied upon for value redetermination, violating principles of natural justice. The Adjudicating Authority exceeded the scope of the Show Cause Notice by considering a different Bill of Entry without proper examination of its contemporaneity. The mandated procedure under the Customs Valuation Rules, 2007 was not followed. Consequently, the rejection of the declared value, confiscation, and penalty imposition were quashed due to lack of valid grounds for enhancement.
The CESTAT allowed the appeal, setting aside the impugned order that rejected the declared invoice value of imported goods and enhanced the transaction value based on an unsigned draft contract and a contemporaneous import. The Tribunal found that the appellant was not supplied with the unsigned contract copy relied upon for value redetermination, violating principles of natural justice. The Adjudicating Authority exceeded the scope of the Show Cause Notice by considering a different Bill of Entry without proper examination of its contemporaneity. The mandated procedure under the Customs Valuation Rules, 2007 was not followed. Consequently, the rejection of the declared value, confiscation, and penalty imposition were quashed due to lack of valid grounds for enhancement.
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