Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the proceedings against the appellant under Regulation 11 & 12 but in the order portion, he still imposed penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. - Penalty set aside.
Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the proceedings against the appellant under Regulation 11 & 12 but in the order portion, he still imposed penalty under Regulation 12(8) of the Handling of Cargo in Customs Area Regulations 2009. - Penalty set aside.
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