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...
Appellate authority failed to apply independent mind by paraphrasing the adjudicating authority and neglecting the petitioner's explanations and documents on record; the HC found the appellate order uninformed and susceptible to judicial reproach. The court held that the appellate order does not reveal consideration of submissions or file documents and therefore set aside the impugned order and remanded the matter for fresh merits consideration by the appellate authority, directing proper examination of the petitioner's grounds and documents on record.
Appellate authority failed to apply independent mind by paraphrasing the adjudicating authority and neglecting the petitioner's explanations and documents on record; the HC found the appellate order uninformed and susceptible to judicial reproach. The court held that the appellate order does not reveal consideration of submissions or file documents and therefore set aside the impugned order and remanded the matter for fresh merits consideration by the appellate authority, directing proper examination of the petitioner's grounds and documents on record.
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