Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Imposition of penalties on the appellants u/ss 112(a) and 114AA of the Customs Act, 1962. The adjudicating authority failed to consider the appellants' request for cross-examination of witnesses, violating the principles of natural justice. The statements relied upon were inadmissible as evidence u/s 138B, requiring examination and cross-examination of witnesses. Furthermore, the electronic documents lacked the requisite certificate u/s 138C, rendering them inadmissible. Crucially, no mala fide act or omission was established to warrant penalties u/ss 112(a) and 114AA. Consequently, the Tribunal allowed the appeal, setting aside the impugned order upholding the penalties.
Imposition of penalties on the appellants u/ss 112(a) and 114AA of the Customs Act, 1962. The adjudicating authority failed to consider the appellants' request for cross-examination of witnesses, violating the principles of natural justice. The statements relied upon were inadmissible as evidence u/s 138B, requiring examination and cross-examination of witnesses. Furthermore, the electronic documents lacked the requisite certificate u/s 138C, rendering them inadmissible. Crucially, no mala fide act or omission was established to warrant penalties u/ss 112(a) and 114AA. Consequently, the Tribunal allowed the appeal, setting aside the impugned order upholding the penalties.
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