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 held that imported Architectural Gypsum Moulding products were correctly classifiable under CTH 6809 9000 as articles of plaster, not under CTH 2520 2090 covering crude gypsum. The appellant deliberately mis-declared classification to obtain exemption under Notification 12/2012, unavailable for Chapter 68 products. Evidence showed appellant previously classified similar products under CTH 6809, establishing suppression and mis-declaration. CESTAT confirmed duty demand with interest and penalty under Section 114A against the importer, but set aside penalty under Section 114AA on customs broker, finding no evidence of broker's involvement in mis-declaration. Appeal partially allowed.
CESTAT held that imported Architectural Gypsum Moulding products were correctly classifiable under CTH 6809 9000 as articles of plaster, not under CTH 2520 2090 covering crude gypsum. The appellant deliberately mis-declared classification to obtain exemption under Notification 12/2012, unavailable for Chapter 68 products. Evidence showed appellant previously classified similar products under CTH 6809, establishing suppression and mis-declaration. CESTAT confirmed duty demand with interest and penalty under Section 114A against the importer, but set aside penalty under Section 114AA on customs broker, finding no evidence of broker's involvement in mis-declaration. Appeal partially allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
