Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The appeal is dismissed as non-maintainable. CESTAT held that orders passed by the Principal Chief Commissioner of Customs are not amenable to appeal under Section 129 of the Customs Act or under CIER 2010 (Regulation 13), and no appellate remedy is provided against a Principal Chief Commissioner's order under the CIER scheme; accordingly the Tribunal lacks jurisdiction to entertain the challenge to revocation/suspension of the courier license. The Tribunal also noted procedural defects in the issuance of the SCN under Rule 13A of CIER 2010. The department's preliminary objection on maintainability is accepted and the appeal stands dismissed.
The appeal is dismissed as non-maintainable. CESTAT held that orders passed by the Principal Chief Commissioner of Customs are not amenable to appeal under Section 129 of the Customs Act or under CIER 2010 (Regulation 13), and no appellate remedy is provided against a Principal Chief Commissioner's order under the CIER scheme; accordingly the Tribunal lacks jurisdiction to entertain the challenge to revocation/suspension of the courier license. The Tribunal also noted procedural defects in the issuance of the SCN under Rule 13A of CIER 2010. The department's preliminary objection on maintainability is accepted and the appeal stands dismissed.
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