Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
HC rejected the petitioner's request to cross-examine witness statements in a smuggling case involving mis-declared Areca Nuts. The court found the petitioner had an active role in the import consignment, potentially being the mastermind. While acknowledging the penalty might be disproportionate, the HC permitted the petitioner to file an appeal before CESTAT with a pre-deposit of 7.5% of the penalty amount. The appeal will determine the petitioner's precise role and the appropriateness of the penalty, with potential full pre-deposit required if the original penalty is upheld.
HC rejected the petitioner's request to cross-examine witness statements in a smuggling case involving mis-declared Areca Nuts. The court found the petitioner had an active role in the import consignment, potentially being the mastermind. While acknowledging the penalty might be disproportionate, the HC permitted the petitioner to file an appeal before CESTAT with a pre-deposit of 7.5% of the penalty amount. The appeal will determine the petitioner's precise role and the appropriateness of the penalty, with potential full pre-deposit required if the original penalty is upheld.
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