Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT allowed the appellant's appeal, holding the imported aluminium formwork structure with accessories classifiable under CTH 7610 90 10 and entitled to the exemption at Sl. No. 610 of N/N. 152/2009 (as amended), on grounds that the appellant had self-assessed under the relevant tariff and IGST notification and that the Department had not validly challenged the appellant's assessment prior to issuing the demand. The Tribunal, following a co-ordinate decision, set aside the demand for differential customs duty and declined to restore the duty confirmed in the impugned order; the appellate authority's dropping of penalty was left undisturbed. Appeal disposed.
CESTAT allowed the appellant's appeal, holding the imported aluminium formwork structure with accessories classifiable under CTH 7610 90 10 and entitled to the exemption at Sl. No. 610 of N/N. 152/2009 (as amended), on grounds that the appellant had self-assessed under the relevant tariff and IGST notification and that the Department had not validly challenged the appellant's assessment prior to issuing the demand. The Tribunal, following a co-ordinate decision, set aside the demand for differential customs duty and declined to restore the duty confirmed in the impugned order; the appellate authority's dropping of penalty was left undisturbed. Appeal disposed.
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