Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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Written acceptance of customs reassessment may dispense with a speaking order but does not waive the statutory right to appeal. Declared transaction value cannot be rejected without complying with the Customs Act and Customs Valuation Rules: the importer must receive written grounds for doubting the declared value, and any redetermination must follow the prescribed sequential valuation method. Payment of enhanced duty under protest and undisclosed comparable-import data do not establish unconditional acceptance of enhanced value. Orders-in-Appeal rejecting valuation challenges solely because of acceptance letters were set aside, with consequential relief according to law.
Written acceptance of customs reassessment may dispense with a speaking order but does not waive the statutory right to appeal. Declared transaction value cannot be rejected without complying with the Customs Act and Customs Valuation Rules: the importer must receive written grounds for doubting the declared value, and any redetermination must follow the prescribed sequential valuation method. Payment of enhanced duty under protest and undisclosed comparable-import data do not establish unconditional acceptance of enhanced value. Orders-in-Appeal rejecting valuation challenges solely because of acceptance letters were set aside, with consequential relief according to law.
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