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...
The HC held that an appellate authority must pass a reasoned order dealing with the grounds raised in the appeal memo, including objections based on natural justice and the request for personal hearing. Dismissing the appeal solely because the appellant was not personally present did not discharge that duty, especially where the appeal alleged breach of Section 75(4) and prejudice from administrative lapse. The appellate order was quashed and the matter remanded for fresh decision after giving an opportunity of hearing, with a direction to consider the grounds even if the appellant again does not appear.
The HC held that an appellate authority must pass a reasoned order dealing with the grounds raised in the appeal memo, including objections based on natural justice and the request for personal hearing. Dismissing the appeal solely because the appellant was not personally present did not discharge that duty, especially where the appeal alleged breach of Section 75(4) and prejudice from administrative lapse. The appellate order was quashed and the matter remanded for fresh decision after giving an opportunity of hearing, with a direction to consider the grounds even if the appellant again does not appear.
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