Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Addition u/s 69A - cash balance on account of withdrawal from different bank accounts - The mere fact of holding cash for a longer period was not a sufficient ground for the addition, especially in the absence of any evidence contradicting the Assessee's explanation. - The principle of human probability does not extend to making assumptions about unexplained cash without concrete evidence. The burden of proof lies with the department to show that the cash in hand is unexplained, especially when the source of the cash is substantiated. - AT
Addition u/s 69A - cash balance on account of withdrawal from different bank accounts - The mere fact of holding cash for a longer period was not a sufficient ground for the addition, especially in the absence of any evidence contradicting the Assessee's explanation. - The principle of human probability does not extend to making assumptions about unexplained cash without concrete evidence. The burden of proof lies with the department to show that the cash in hand is unexplained, especially when the source of the cash is substantiated. - AT
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