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...
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
The dominant issue was whether customs duty and consequential penalties under sections 112(a) and 114AA of the Customs Act could be sustained when the Order-in-Original fastened liability on multiple separate legal entities on a "jointly and/or severally" basis, allegedly arising from under-declaration of goods to reduce commission payable to IEC holders or their employees. Relying on prior decisions that duty demands cannot be confirmed on a joint/several basis against different persons, the order was set aside and the matter remanded for a fresh factual determination of the actual importer/beneficial owner against whom duty, if any, could be demanded. - CESTAT
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