Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
CESTAT partly allowed appeal concerning duty demands on DTA sales by SEZ unit. Court held Commissioner of Customs has jurisdiction to demand duty on unauthorized DTA clearances, as SEZ is considered outside customs territory only for authorized operations. Extended period invocation under Customs Act s.28(4) upheld due to willful misstatement in claiming ineligible exemption. Basic customs duty and additional duty demands sustained as appellant failed to meet manufacturing condition under Notification 12/2012-Cus. Penalty under s.114AA set aside due to absence of factual misdeclaration, while s.114A penalty maintained. Matter remanded for SAD determination based on state tax exemption status. Appeal by Prestige partially allowed regarding penalty, partially rejected on duty demands, and partially remanded for SAD reassessment.
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