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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CESTAT set aside customs penalties under Sections 112(a) and 114AA because the revenue failed to prove the alleged collusion and evasion scheme. The Tribunal followed its earlier orders in the appellant's own case and in identical matters, noting that the alleged fake certificates of origin had not been investigated or established through the Malaysian authorities. It also found that the electronic documents relied upon against the appellant were inadmissible in evidence. As the foundational allegations were not proved, the penalty basis failed and no penal liability survived.
CESTAT set aside customs penalties under Sections 112(a) and 114AA because the revenue failed to prove the alleged collusion and evasion scheme. The Tribunal followed its earlier orders in the appellant's own case and in identical matters, noting that the alleged fake certificates of origin had not been investigated or established through the Malaysian authorities. It also found that the electronic documents relied upon against the appellant were inadmissible in evidence. As the foundational allegations were not proved, the penalty basis failed and no penal liability survived.
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