Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses.
Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses.
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