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 dismissed the appellant's challenge, upholding adjudication that goods were mis-declared affecting classification, valuation and anti-dumping duty liability; the Tribunal found the importer's first-check and wrongful-shipment defences unsubstantiated and held the goods liable to confiscation under ss.111(l) and 111(m) of the Customs Act, 1962. The CESTAT affirmed that confiscation is antecedent to any redemption; permission to re-export does not preclude imposition of a redemption fine under s.125 or the levy of penalties, and therefore the adjudicating authority lawfully imposed confiscation, redemption fine and penalties. Appeal dismissed; impugned orders sustained.
The CESTAT dismissed the appellant's challenge, upholding adjudication that goods were mis-declared affecting classification, valuation and anti-dumping duty liability; the Tribunal found the importer's first-check and wrongful-shipment defences unsubstantiated and held the goods liable to confiscation under ss.111(l) and 111(m) of the Customs Act, 1962. The CESTAT affirmed that confiscation is antecedent to any redemption; permission to re-export does not preclude imposition of a redemption fine under s.125 or the levy of penalties, and therefore the adjudicating authority lawfully imposed confiscation, redemption fine and penalties. Appeal dismissed; impugned orders sustained.
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