Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
CESTAT AHMEDABAD held that in a case involving undervaluation of timber imports, the burden of proof lies on the authorities to establish duty demand, penalty, and interest. Referring to the Beena Sales Corporation case, where similar evidence was relied upon, the Tribunal found the decision applicable and upheld by the Supreme Court. Consequently, the impugned orders were deemed unsustainable and set aside, with all appeals allowed and consequential relief granted.
CESTAT AHMEDABAD held that in a case involving undervaluation of timber imports, the burden of proof lies on the authorities to establish duty demand, penalty, and interest. Referring to the Beena Sales Corporation case, where similar evidence was relied upon, the Tribunal found the decision applicable and upheld by the Supreme Court. Consequently, the impugned orders were deemed unsustainable and set aside, with all appeals allowed and consequential relief granted.
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