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...
Central issue: whether administrative findings of breaches of Customs Broker Licensing Regulations (10(d), 10(e), 10(m), 10(f), 13(12)) and consequent penalty/forfeiture could stand where they rested on recorded statements. Reasoning: recorded statements under section 108 were neither admitted as evidence nor were declarants summoned/examined, and therefore are irrelevant under section 138D and inadmissible under section 138B; the statements were also not relied upon in the show-cause notice. Outcome: findings of regulatory violation and attendant penalty/forfeiture are unsustainable and the impugned order is set aside. - CESTAT
Central issue: whether administrative findings of breaches of Customs Broker Licensing Regulations (10(d), 10(e), 10(m), 10(f), 13(12)) and consequent penalty/forfeiture could stand where they rested on recorded statements. Reasoning: recorded statements under section 108 were neither admitted as evidence nor were declarants summoned/examined, and therefore are irrelevant under section 138D and inadmissible under section 138B; the statements were also not relied upon in the show-cause notice. Outcome: findings of regulatory violation and attendant penalty/forfeiture are unsustainable and the impugned order is set aside. - CESTAT
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