Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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