Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CESTAT analyzed the admissibility of statements under sections 108 and 138B of the Customs Act, determining that statements cannot be relied upon if procedural requirements are not followed. The tribunal found no substantive evidence beyond the challenged statement to support penalty imposition. Consequently, the penalty under section 114 was set aside, as confiscation under section 113(d) was unsustainable since export had occurred. The appellate order quashed the commissioner's penalty order, effectively ruling in favor of the appellant by invalidating the challenged penalty based on procedural and evidentiary deficiencies.
CESTAT analyzed the admissibility of statements under sections 108 and 138B of the Customs Act, determining that statements cannot be relied upon if procedural requirements are not followed. The tribunal found no substantive evidence beyond the challenged statement to support penalty imposition. Consequently, the penalty under section 114 was set aside, as confiscation under section 113(d) was unsustainable since export had occurred. The appellate order quashed the commissioner's penalty order, effectively ruling in favor of the appellant by invalidating the challenged penalty based on procedural and evidentiary deficiencies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
