Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification dispute over imported goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - whether under CTH 2709 or 2710 - eligibility for exemption under Notification No. 21/2002-Cus. Held: For 17 Bills of Entry, goods finally assessed under CTH 2709, no suppression of facts established, department cannot re-open classification later invoking suppression clause, demand unsustainable. For 2 Bills of Entry, goods appropriately classifiable under CTH 2709 as extracted from crude, eligible for exemption under Notification, re-classification under CTH 2710 unsustainable. Demands of differential duty, interest and penalty set aside for all 19 Bills of Entry. Impugned order of lower authority set aside, appeal allowed by Appellate Tribunal.
Classification dispute over imported goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - whether under CTH 2709 or 2710 - eligibility for exemption under Notification No. 21/2002-Cus. Held: For 17 Bills of Entry, goods finally assessed under CTH 2709, no suppression of facts established, department cannot re-open classification later invoking suppression clause, demand unsustainable. For 2 Bills of Entry, goods appropriately classifiable under CTH 2709 as extracted from crude, eligible for exemption under Notification, re-classification under CTH 2710 unsustainable. Demands of differential duty, interest and penalty set aside for all 19 Bills of Entry. Impugned order of lower authority set aside, appeal allowed by Appellate Tribunal.
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