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...
CESTAT dismissed the appeal by the Revenue and upheld the impugned order, quashing confiscation and penalty relating to recovery of 80 bags of posta dana. The Tribunal held that the Department failed to discharge the burden of proof that the consignment was of foreign origin or smuggled: seizure relied solely on invoice verification and opinions of three local traders without specifying any third country, and no expert report or analysis from a notified laboratory was procured. As posta dana is not a commodity specified under s.123 of the Customs Act, the onus to establish illicit import lay squarely on the authorities. Documentary gaps, if any, should be addressed under domestic law, not by invoking the Customs Act.
CESTAT dismissed the appeal by the Revenue and upheld the impugned order, quashing confiscation and penalty relating to recovery of 80 bags of posta dana. The Tribunal held that the Department failed to discharge the burden of proof that the consignment was of foreign origin or smuggled: seizure relied solely on invoice verification and opinions of three local traders without specifying any third country, and no expert report or analysis from a notified laboratory was procured. As posta dana is not a commodity specified under s.123 of the Customs Act, the onus to establish illicit import lay squarely on the authorities. Documentary gaps, if any, should be addressed under domestic law, not by invoking the Customs Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
