Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No mis-classification by the appellant, who correctly claimed consignments u/s CTH 5707. Show Cause Notice error in classifying consignments u/s CTH 5903. Impugned order set aside, duty and penalty confirmed for one consignment. Penalty on Director set aside due to no mis-declaration. Revenue's appeal dismissed, importer and Director's appeals allowed.
The case involved the classification of imported consignments u/s CTH 5903 or CTH 5407. CESTAT held that goods were not classifiable u/s CTH 54071094. No mis-classification by the appellant, who correctly claimed consignments u/s CTH 5707. Show Cause Notice error in classifying consignments u/s CTH 5903. Impugned order set aside, duty and penalty confirmed for one consignment. Penalty on Director set aside due to no mis-declaration. Revenue's appeal dismissed, importer and Director's appeals allowed.
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