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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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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 dismissed the appeal seeking refund of customs duties paid under the EPCG scheme due to non-fulfillment of export obligations. The appellant failed to produce the mandatory installation certificate and was found to have diverted capital goods imported duty-free elsewhere, violating bond conditions. The tribunal held that the appellant, being aware of their inability to meet export obligations, was obligated to deposit the customs duty. The appellant's misconduct barred any entitlement to refund, and the introduction of GST was held irrelevant. The principle that a party cannot benefit from its own wrongdoing was emphasized, reinforcing that the appellant's claim lacked both merit and equity. Consequently, the appeal was rejected, affirming the authorities' demand for duty deposit.
The CESTAT dismissed the appeal seeking refund of customs duties paid under the EPCG scheme due to non-fulfillment of export obligations. The appellant failed to produce the mandatory installation certificate and was found to have diverted capital goods imported duty-free elsewhere, violating bond conditions. The tribunal held that the appellant, being aware of their inability to meet export obligations, was obligated to deposit the customs duty. The appellant's misconduct barred any entitlement to refund, and the introduction of GST was held irrelevant. The principle that a party cannot benefit from its own wrongdoing was emphasized, reinforcing that the appellant's claim lacked both merit and equity. Consequently, the appeal was rejected, affirming the authorities' demand for duty deposit.
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