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...
Preferential exemption under the ASEAN-India Free Trade Agreement was denied for imported aluminium scrap because the goods did not bear country-of-origin markings. CESTAT held that Customs could identify the goods from the bill of entry and certificate of origin, which consistently described the scrap by grade and type, and from other verified documents including the PSI certificate, sales contract, FTA certificate and weighment slips. In the absence of tampering or any blameworthy act by the importer, the missing physical origin marking was only a minor procedural deficiency. The doctrine of substantial compliance applied, and the exemption from Basic Customs Duty was restored.
Preferential exemption under the ASEAN-India Free Trade Agreement was denied for imported aluminium scrap because the goods did not bear country-of-origin markings. CESTAT held that Customs could identify the goods from the bill of entry and certificate of origin, which consistently described the scrap by grade and type, and from other verified documents including the PSI certificate, sales contract, FTA certificate and weighment slips. In the absence of tampering or any blameworthy act by the importer, the missing physical origin marking was only a minor procedural deficiency. The doctrine of substantial compliance applied, and the exemption from Basic Customs Duty was restored.
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