Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs authority’s failure to conduct a mandatory retroactive check under Rule 9 - The tribunal noted a failure by the customs authority to perform the necessary checks with the issuing authority in Malaysia, which is a mandatory step when the authenticity of a certificate of origin is in question. - The tribunal set aside the impugned order, allowing the appeal, and invalidated the penalties and duties imposed on the appellant based on the flawed process of authenticity determination.
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