Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Appellant imported goods from Malaysia and claimed preferential...
Imported goods from Malaysia, claimed preferential duty under Indo-ASEAN FTA. Revenue alleged Chinese origin. Court upheld Malaysian origin based on documents.
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Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin routed through Malaysia to wrongly avail preferential duty. Held: Documentary evidence like invoices, certificates, and bills clearly showed Malaysian origin. Revenue relied on inadmissible statements without examining witnesses as required u/s 138B of Customs Act. Supplier in Malaysia did not claim Chinese origin. Oral evidence cannot override documentary evidence. Demands against appellant unsustainable, impugned order set aside, appeal allowed.
Appellant imported goods from Malaysia and claimed preferential duty under Indo-ASEAN FTA, declaring Malaysian origin. Revenue alleged goods were of Chinese origin routed through Malaysia to wrongly avail preferential duty. Held: Documentary evidence like invoices, certificates, and bills clearly showed Malaysian origin. Revenue relied on inadmissible statements without examining witnesses as required u/s 138B of Customs Act. Supplier in Malaysia did not claim Chinese origin. Oral evidence cannot override documentary evidence. Demands against appellant unsustainable, impugned order set aside, appeal allowed.
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