Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The CESTAT set aside the Commissioner (Appeals)'s enhancement of redemption fine and penalty imposed on the appellant for failing to produce an EPR certificate when importing toner for multifunction printers under E-Waste Management Rules 2016. The Tribunal noted that while the appellant imported goods in 2017 shortly after the rules were implemented in 2016, they were likely unaware of the requirement. More significantly, the Commissioner (Appeals) violated principles of natural justice by enhancing penalties without issuing a show cause notice as mandated under the First Proviso to Section 128A(3) of the Customs Act, depriving the appellant of the opportunity to present a defense. Appeal allowed.
The CESTAT set aside the Commissioner (Appeals)'s enhancement of redemption fine and penalty imposed on the appellant for failing to produce an EPR certificate when importing toner for multifunction printers under E-Waste Management Rules 2016. The Tribunal noted that while the appellant imported goods in 2017 shortly after the rules were implemented in 2016, they were likely unaware of the requirement. More significantly, the Commissioner (Appeals) violated principles of natural justice by enhancing penalties without issuing a show cause notice as mandated under the First Proviso to Section 128A(3) of the Customs Act, depriving the appellant of the opportunity to present a defense. Appeal allowed.
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