Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Import of goods - refractory bricks - freely importable or restricted imports - The adjudicating authority could have contacted the other port authorities and ascertained the position - He could have moved the competent authority in DGFT and obtained clarification. Without doing so, he chose to straightaway pass the impugned order. This is clearly unfair as well as violation of Section 17 of the Customs Act. - HC
Import of goods - refractory bricks - freely importable or restricted imports - The adjudicating authority could have contacted the other port authorities and ascertained the position - He could have moved the competent authority in DGFT and obtained clarification. Without doing so, he chose to straightaway pass the impugned order. This is clearly unfair as well as violation of Section 17 of the Customs Act. - HC
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