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 that the appellant's appeal is dismissed for failure to comply with statutory preconditions for duty drawback. The Tribunal found non-fulfilment of Rule 4(a) and, critically, Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995; the latter breach is fatal and precludes grant of drawback. While conversion of a free shipping bill to a drawback shipping bill may be directed where only Rule 4(a) is contravened, no relief is available here and there is no statutory mechanism to condone non-compliance after the twelve-month period. Consequently, the claim for drawback is refused and the appeal stands dismissed.
CESTAT held that the appellant's appeal is dismissed for failure to comply with statutory preconditions for duty drawback. The Tribunal found non-fulfilment of Rule 4(a) and, critically, Rule 5 of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995; the latter breach is fatal and precludes grant of drawback. While conversion of a free shipping bill to a drawback shipping bill may be directed where only Rule 4(a) is contravened, no relief is available here and there is no statutory mechanism to condone non-compliance after the twelve-month period. Consequently, the claim for drawback is refused and the appeal stands dismissed.
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