Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT dismissed the appeal. The Tribunal held that the appellant failed to comply with conditional exemption Notification No.83/90-Cus: no bond was executed, the imported goods were not used within six months, and the end-use certificate was produced only after more than two years without obtaining the requisite extension from the Assistant Commissioner. The Technical Member's finding of non-compliance and consequent denial of the duty-free benefit was affirmed as legally correct; the Judicial Member's view that substantial compliance entitled the appellant to relief was rejected. A reference to the President for a third Member was recorded, and the majority order upholding denial of exemption and dismissing the appeal was pronounced.
CESTAT dismissed the appeal. The Tribunal held that the appellant failed to comply with conditional exemption Notification No.83/90-Cus: no bond was executed, the imported goods were not used within six months, and the end-use certificate was produced only after more than two years without obtaining the requisite extension from the Assistant Commissioner. The Technical Member's finding of non-compliance and consequent denial of the duty-free benefit was affirmed as legally correct; the Judicial Member's view that substantial compliance entitled the appellant to relief was rejected. A reference to the President for a third Member was recorded, and the majority order upholding denial of exemption and dismissing the appeal was pronounced.
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