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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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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
CESTAT allowed the appeal and set aside both impugned orders: the revocation of the customs broker licence, forfeiture of the security/pre-deposit and imposition of penalty were held unsustainable. The Tribunal found allegations under Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 unsubstantiated - noting the broker transacted at the customs station, possessed authentic exporter identifiers (IEC, GSTIN, PAN, Aadhaar), cooperated with authorities, and that no evidence showed willful alteration, delay, or lack of due diligence sufficient to merit disciplinary sanction. Consequential monetary measures were quashed and the licence revocation set aside.
CESTAT allowed the appeal and set aside both impugned orders: the revocation of the customs broker licence, forfeiture of the security/pre-deposit and imposition of penalty were held unsustainable. The Tribunal found allegations under Regulations 10(b), 10(d), 10(m), 10(n) and 10(q) of the CBLR, 2018 unsubstantiated - noting the broker transacted at the customs station, possessed authentic exporter identifiers (IEC, GSTIN, PAN, Aadhaar), cooperated with authorities, and that no evidence showed willful alteration, delay, or lack of due diligence sufficient to merit disciplinary sanction. Consequential monetary measures were quashed and the licence revocation set aside.
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