Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The dominant issue was classification of imported "MIKO-3" as "electronic toys" under CTH 95030030 versus an automatic data processing unit under CTH 84714190. Applying binding parity with an earlier decision on the same importer on an identical factual matrix, the Tribunal held that the Revenue's attempted reclassification could not be sustained. The Revenue also failed to discharge the burden of disproving the importer's declared classification or to adduce evidence establishing the product as "electronic toys" alone. Accordingly, classification under CTH 84714190 was upheld and the impugned orders were set aside, with the appeal allowed. - CESTAT
The dominant issue was classification of imported "MIKO-3" as "electronic toys" under CTH 95030030 versus an automatic data processing unit under CTH 84714190. Applying binding parity with an earlier decision on the same importer on an identical factual matrix, the Tribunal held that the Revenue's attempted reclassification could not be sustained. The Revenue also failed to discharge the burden of disproving the importer's declared classification or to adduce evidence establishing the product as "electronic toys" alone. Accordingly, classification under CTH 84714190 was upheld and the impugned orders were set aside, with the appeal allowed. - CESTAT
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