Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - While the appellants were found to have violated certain Customs Regulations by failing to verify exporter details and accepting documents without proper authorization, the tribunal concluded that they had no knowledge of the contraband concealed in the cartons. As a result, the penalties imposed on the appellants were deemed unjustified and were set aside.
Levy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - While the appellants were found to have violated certain Customs Regulations by failing to verify exporter details and accepting documents without proper authorization, the tribunal concluded that they had no knowledge of the contraband concealed in the cartons. As a result, the penalties imposed on the appellants were deemed unjustified and were set aside.
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