Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Addition under section 69 raised on a protective basis was set aside where seized third party material and statements did not explicitly prove cash 'on money' payments and the assessee denied such payments; ITAT held that reliance on limited third party evidence without corroboration is insufficient to attribute payments to the assessee. The tribunal also noted that a substantive addition against the closely connected brother had been deleted on merits by the first appellate authority, and therefore the protective addition against the assessee could not survive; appeal allowed.
Addition under section 69 raised on a protective basis was set aside where seized third party material and statements did not explicitly prove cash 'on money' payments and the assessee denied such payments; ITAT held that reliance on limited third party evidence without corroboration is insufficient to attribute payments to the assessee. The tribunal also noted that a substantive addition against the closely connected brother had been deleted on merits by the first appellate authority, and therefore the protective addition against the assessee could not survive; appeal allowed.
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