Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Tribunal rejected the Assessing Officer's unexamined application of a higher withholding rate where the payer's case was that payees were unidentified, and held that applicability of the higher rate cannot be presumed without record support. The Tribunal remitted the disallowances under payroll withholding provisions for de novo verification of whether tax was in fact deducted and deposited under Chapter XVII-B, allowing the assessee to file supporting details. Separately, the Tribunal set aside denial of deduction for CSR payments and remitted the matter for AO verification of compliance with statutory conditions for charitable deductions under Chapter VIA.
Tribunal rejected the Assessing Officer's unexamined application of a higher withholding rate where the payer's case was that payees were unidentified, and held that applicability of the higher rate cannot be presumed without record support. The Tribunal remitted the disallowances under payroll withholding provisions for de novo verification of whether tax was in fact deducted and deposited under Chapter XVII-B, allowing the assessee to file supporting details. Separately, the Tribunal set aside denial of deduction for CSR payments and remitted the matter for AO verification of compliance with statutory conditions for charitable deductions under Chapter VIA.
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