Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT allowed the appeal challenging revocation of customs broker license and forfeiture of security deposit under CBLR. The Tribunal held that disciplinary proceedings require proper evidence and departmental burden of proof was not discharged. Evidence consisted primarily of uncorroborated statements which failed prudent man test when refuted by appellant. Original authority reached conclusions without adequate proof, and in penal matters benefit of doubt must favor appellant. Facts were neither proved nor disproved under erstwhile Indian Evidence Act provisions. CESTAT emphasized its limited appellate role in disciplinary proceedings, intervening only where findings lack evidence, are illogical, procedurally improper, or shocking to conscience. Impugned order set aside.
CESTAT allowed the appeal challenging revocation of customs broker license and forfeiture of security deposit under CBLR. The Tribunal held that disciplinary proceedings require proper evidence and departmental burden of proof was not discharged. Evidence consisted primarily of uncorroborated statements which failed prudent man test when refuted by appellant. Original authority reached conclusions without adequate proof, and in penal matters benefit of doubt must favor appellant. Facts were neither proved nor disproved under erstwhile Indian Evidence Act provisions. CESTAT emphasized its limited appellate role in disciplinary proceedings, intervening only where findings lack evidence, are illogical, procedurally improper, or shocking to conscience. Impugned order set aside.
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