Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The HC directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
The HC directed that the confiscation of the imported goods alleged to be E-Rikshaws or their components be stayed, recognizing the policy favoring environmentally friendly vehicles. The Court reduced the pre-deposit to Rs 5.5 lakhs, to be paid within one month, before the CESTAT. The appeals challenging the Order-in-Original and the Director's appeal shall be heard on merits, including issues regarding the applicability of the impugned Office Order and whether the imported components constitute E-Rikshaws. The CESTAT was instructed to adjudicate and pass orders by 15th November 2025. The goods remain with Customs pending the CESTAT's decision. The petition was disposed of accordingly.
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