Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of penalty - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to be forged, were rightly liable for confiscation under Section 111(d) of the Customs Act, 1962. The High court found that the imposition of a redemption fine and penalty under Section 112(a) of the Customs Act did not require mens rea (intent) and was based on a strict liability principle.
Levy of penalty - confiscation of goods - The High court held that the goods imported without a valid Wireless Planning & Coordination (WPC) license, which turned out to be forged, were rightly liable for confiscation under Section 111(d) of the Customs Act, 1962. The High court found that the imposition of a redemption fine and penalty under Section 112(a) of the Customs Act did not require mens rea (intent) and was based on a strict liability principle.
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