Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT upheld absolute confiscation of black pepper imported through unauthorized routes, finding the appellant's narrative of a fictitious intermediary non-credible. The tribunal conclusively established mens rea and deliberate intent to smuggle goods while evading duty payments. No substantive evidence was presented to support the appellant's claims about the alleged supplier. The court imposed a penalty of Rs. 1,00,000 and confirmed the seizure of goods, effectively sanctioning complete confiscation due to the appellant's contumacious conduct and failure to demonstrate legitimate procurement. The lower authority's order was substantially upheld with minimal modification regarding penalty quantum.
CESTAT upheld absolute confiscation of black pepper imported through unauthorized routes, finding the appellant's narrative of a fictitious intermediary non-credible. The tribunal conclusively established mens rea and deliberate intent to smuggle goods while evading duty payments. No substantive evidence was presented to support the appellant's claims about the alleged supplier. The court imposed a penalty of Rs. 1,00,000 and confirmed the seizure of goods, effectively sanctioning complete confiscation due to the appellant's contumacious conduct and failure to demonstrate legitimate procurement. The lower authority's order was substantially upheld with minimal modification regarding penalty quantum.
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