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...
CESTAT held for the Appellant that the imported black sand is properly classifiable as mineral/ore under CTH 2614 0090 rather than as quartz sand under CTH 2505 1020, applying GRI Rule 3(b) because rutile (25-30%) imparts the essential character and Chapter 2505 excludes metal-bearing sands. The Tribunal found no legal basis to reject the declared transaction value on the basis of an unexplained contemporaneous import, noting absence of comparability analysis (quality, quantity, origin, commercial factors) or communication under the Customs Valuation Rules, 2007. Confiscation, redemption fine and penalties were held unsustainable and set aside. Appeal allowed; impugned orders quashed accordingly.
CESTAT held for the Appellant that the imported black sand is properly classifiable as mineral/ore under CTH 2614 0090 rather than as quartz sand under CTH 2505 1020, applying GRI Rule 3(b) because rutile (25-30%) imparts the essential character and Chapter 2505 excludes metal-bearing sands. The Tribunal found no legal basis to reject the declared transaction value on the basis of an unexplained contemporaneous import, noting absence of comparability analysis (quality, quantity, origin, commercial factors) or communication under the Customs Valuation Rules, 2007. Confiscation, redemption fine and penalties were held unsustainable and set aside. Appeal allowed; impugned orders quashed accordingly.
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