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...
Additions under section 69A for alleged clandestine sales and unexplained investment failed because the underlying charge of clandestine removal was not sustained in excise proceedings. The ITAT noted that, for another year on the same factual basis, the appellate authority had already deleted similar additions after the CESTAT found the excise allegation unsustainable. Once the allegation of unaccounted sales did not survive, the additions based solely on that premise had no independent evidentiary footing and could not be maintained. The appeal was therefore allowed and the additions deleted.
Additions under section 69A for alleged clandestine sales and unexplained investment failed because the underlying charge of clandestine removal was not sustained in excise proceedings. The ITAT noted that, for another year on the same factual basis, the appellate authority had already deleted similar additions after the CESTAT found the excise allegation unsustainable. Once the allegation of unaccounted sales did not survive, the additions based solely on that premise had no independent evidentiary footing and could not be maintained. The appeal was therefore allowed and the additions deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
