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...
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Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
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