Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
Revocation of a customs house agent licence and forfeiture of deposited security were set aside because the inquiry officer reached conclusions without examining or verifying relevant records and did not furnish records to the respondent, resulting in breach of natural justice. The department failed to discharge the burden of proof by relying on an inquiry report unsupported by evidential records; prior adverse findings in other matters were held insufficient to sustain liability in the present case. The deficiency in procedural fairness and absence of independent proof in the adjudication led to allowance of the appeal and consequential relief as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
