Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the eligibility of the importer to avail the alternative exemption notification. As the Tribunal had previously ordered de novo adjudication to consider this specific claim, and the finding of eligibility was not controverted, the appeal of Revenue was dismissed.
Duty liability - Eligibility for the alternative exemption notification to limit recovery of duty - The Tribunal found that the appeal of Revenue did not dispute the eligibility of the importer to avail the alternative exemption notification. As the Tribunal had previously ordered de novo adjudication to consider this specific claim, and the finding of eligibility was not controverted, the appeal of Revenue was dismissed.
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