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...
Primary issue: classification of imported goods as motor-vehicle parts or textile curtains. The tribunal found the goods were car shades, sold and described as vehicle accessories, not curtains; therefore classification under CTI 8708 99 00 is correct and the departmental reclassification to CTI 6303 99 90 is rejected - classification upheld for the importer. Secondary issues: valuation and penalties. The Customs officer lacked reasonable doubt under Rule 12 to disregard the transaction value where only a trader's invoice existed and no material misdescription was found; consequently confiscation under s.111(m), redemption fine and penalties under s.112 are unsustainable and set aside, with duty recalculated on remand - penalties and confiscation quashed and matter remitted for computation. - CESTAT
Primary issue: classification of imported goods as motor-vehicle parts or textile curtains. The tribunal found the goods were car shades, sold and described as vehicle accessories, not curtains; therefore classification under CTI 8708 99 00 is correct and the departmental reclassification to CTI 6303 99 90 is rejected - classification upheld for the importer. Secondary issues: valuation and penalties. The Customs officer lacked reasonable doubt under Rule 12 to disregard the transaction value where only a trader's invoice existed and no material misdescription was found; consequently confiscation under s.111(m), redemption fine and penalties under s.112 are unsustainable and set aside, with duty recalculated on remand - penalties and confiscation quashed and matter remitted for computation. - CESTAT
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