Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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CESTAT allowed appellants' appeals, setting aside customs duty demand and penalty. The tribunal found no sustainable evidence of undervaluation, non-compliance with notification requirements, or procedural irregularities. Electronic evidence and investigation statements were deemed inadmissible due to non-compliance with Sections 138B and 138C of Customs Act. The tribunal ordered refund of Rs. 1,21,73,905/- paid during investigation within 60 days, effectively exonerating the appellants of all charges related to customs duty evasion and undervaluation.
CESTAT allowed appellants' appeals, setting aside customs duty demand and penalty. The tribunal found no sustainable evidence of undervaluation, non-compliance with notification requirements, or procedural irregularities. Electronic evidence and investigation statements were deemed inadmissible due to non-compliance with Sections 138B and 138C of Customs Act. The tribunal ordered refund of Rs. 1,21,73,905/- paid during investigation within 60 days, effectively exonerating the appellants of all charges related to customs duty evasion and undervaluation.
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