Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary jurisdiction to decide the matter with the value of less than ₹ 5 lakh. Apparently, the value of the impugned matter is beyond ₹ 5 lakh. Also there is nothing on record till date about any delegation of power to the said Deputy Commissioner nor the law has the provision of such delegation. Hence, it is held that Deputy Commissioner of Customs was not competent authority to pass the order in original - AT
Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary jurisdiction to decide the matter with the value of less than ₹ 5 lakh. Apparently, the value of the impugned matter is beyond ₹ 5 lakh. Also there is nothing on record till date about any delegation of power to the said Deputy Commissioner nor the law has the provision of such delegation. Hence, it is held that Deputy Commissioner of Customs was not competent authority to pass the order in original - AT
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