Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Customs Act - Red Sanders wood logs - prohibited goods - no evidence of exporter's knowledge or involvement in smuggling - containers loaded and sealed under supervision of Central Excise officers - seals intact at examination - exporter cannot be penalized based on assumptions and circumstances beyond their control - conjectures and suspicion without cogent proof insufficient for penalty - appeal allowed, order of lower authority set aside.
Customs Act - Red Sanders wood logs - prohibited goods - no evidence of exporter's knowledge or involvement in smuggling - containers loaded and sealed under supervision of Central Excise officers - seals intact at examination - exporter cannot be penalized based on assumptions and circumstances beyond their control - conjectures and suspicion without cogent proof insufficient for penalty - appeal allowed, order of lower authority set aside.
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