Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The SC allowed the appeal, holding that inadvertent clerical errors in shipping bills corrected under s.149 of the Customs Act cannot extinguish an exporter's substantive entitlement under the MEIS. Distinguishing procedural formalities from substantive rights, the Court found the PRC's unexplained, unheard rejection violated principles of natural justice and frustrated the beneficial object of Chapter 3 of the FTP. The SC set aside the High Court's order, quashed the PRC's rejection, and directed the Respondents to process the Appellant's MEIS claim on the basis of the amended shipping bills and to pass orders in accordance with law within twelve weeks. Appeal allowed.
The SC allowed the appeal, holding that inadvertent clerical errors in shipping bills corrected under s.149 of the Customs Act cannot extinguish an exporter's substantive entitlement under the MEIS. Distinguishing procedural formalities from substantive rights, the Court found the PRC's unexplained, unheard rejection violated principles of natural justice and frustrated the beneficial object of Chapter 3 of the FTP. The SC set aside the High Court's order, quashed the PRC's rejection, and directed the Respondents to process the Appellant's MEIS claim on the basis of the amended shipping bills and to pass orders in accordance with law within twelve weeks. Appeal allowed.
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