Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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The CESTAT allowed the appeal in part. It held that DRI officers are competent to issue show-cause notices under Section 75 read with the relevant rules in drawback matters - the appellant's challenge to DRI jurisdiction was rejected. However, the penalty imposed on the appellant CHA/CB under Sections 114 and 117 was set aside: the allegations related to CHALR-regulated dereliction of CHA duties and did not establish abetment, collusion or wrongful involvement warranting statutory penal provisions; disciplinary remedies under CHALR prevail. Consequential orders imposing monetary penalty under Sections 114/117 were quashed and the appeal disposed of.
The CESTAT allowed the appeal in part. It held that DRI officers are competent to issue show-cause notices under Section 75 read with the relevant rules in drawback matters - the appellant's challenge to DRI jurisdiction was rejected. However, the penalty imposed on the appellant CHA/CB under Sections 114 and 117 was set aside: the allegations related to CHALR-regulated dereliction of CHA duties and did not establish abetment, collusion or wrongful involvement warranting statutory penal provisions; disciplinary remedies under CHALR prevail. Consequential orders imposing monetary penalty under Sections 114/117 were quashed and the appeal disposed of.
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