Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The CESTAT set aside the impugned order, ruling that the failure to consider relevant judicial pronouncements and circulars while finalizing Shipping Bills constituted a clerical mistake/omission rectifiable under Section 154 of the Customs Act, 1962. Following precedent in Sesa Goa Limited [2010], the Tribunal held that the adjudicating authority's failure to take cognizance of the Supreme Court decision and Circular dated 17.02.2012 when determining 'Fe' content on DMT instead of WMT basis was an error arising from accidental omission. The authority must rectify this error under Section 154 and provide consequential benefits to the appellant by determining 'Fe' content on WMT basis in accordance with law.
The CESTAT set aside the impugned order, ruling that the failure to consider relevant judicial pronouncements and circulars while finalizing Shipping Bills constituted a clerical mistake/omission rectifiable under Section 154 of the Customs Act, 1962. Following precedent in Sesa Goa Limited [2010], the Tribunal held that the adjudicating authority's failure to take cognizance of the Supreme Court decision and Circular dated 17.02.2012 when determining 'Fe' content on DMT instead of WMT basis was an error arising from accidental omission. The authority must rectify this error under Section 154 and provide consequential benefits to the appellant by determining 'Fe' content on WMT basis in accordance with law.
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