Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
CESTAT upheld demand for anti-dumping duty on recovered solvent (acetone by-product) cleared in DTA without proper duty payment. The Tribunal rejected appellant's limitation argument, finding extended period invocation justified under Section 28(4) as appellant failed to follow clearance procedures. Appellant's contention regarding absence of Norms Committee report was dismissed as they failed to establish ad hoc norms or file required undertakings under N/N 60/2008-CUS. The Tribunal confirmed applicability of N/N 75/2008-CUS read with Section 9A(2A) of Customs Tariff Act to the recovered solvent cleared as by-product of imported acetone. Appeal dismissed.
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