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 held that DRI officials are "proper officers" under Section 28 of the Customs Act, 1962, a position conclusively settled by the Supreme Court in Canon-II. The challenge to the jurisdiction of DRI officials to issue the Show Cause Notice (SCN) was dismissed. Regarding the absence of pre-SCN consultation as mandated by the Regulations, the Adjudicating Authority provided valid reasons for dispensing with such notice. The Order-in-Original passed during the writ petition's pendency is appealable before the CESTAT under Section 129A of the Customs Act. The petitioner is entitled to raise all grievances, including the pre-notice consultation issue, before the appellate forum. Consequently, the writ petition was disposed of, affirming the authority of DRI officials and directing the petitioner to seek remedies through the prescribed appellate mechanism.
The HC held that DRI officials are "proper officers" under Section 28 of the Customs Act, 1962, a position conclusively settled by the Supreme Court in Canon-II. The challenge to the jurisdiction of DRI officials to issue the Show Cause Notice (SCN) was dismissed. Regarding the absence of pre-SCN consultation as mandated by the Regulations, the Adjudicating Authority provided valid reasons for dispensing with such notice. The Order-in-Original passed during the writ petition's pendency is appealable before the CESTAT under Section 129A of the Customs Act. The petitioner is entitled to raise all grievances, including the pre-notice consultation issue, before the appellate forum. Consequently, the writ petition was disposed of, affirming the authority of DRI officials and directing the petitioner to seek remedies through the prescribed appellate mechanism.
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