Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from port to CFS, using importer/CHA's trailers. Revenue charges unsubstantiated based on appellant's statement corroborated by steamer agent's accountant, stating delivery orders and PNR copies issued as per instructions. Penalty on appellant and prayer to revoke CHA license unsustainable. Appellate Tribunal set aside penalty, allowing appellant to operate CHA license, modifying impugned order accordingly.
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