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...
Foreign remittance compliance turned on whether the appellant could prove import through valid Bills of Entry linked to the impugned remittances and asserted high sea sale documents. The Tribunal found that the Bill of Entry related to the same Bill of Lading, but the handwritten notation relied on to show coverage of all three remittances was partly illegible and not shown to have been made by authorised personnel. Customs records did not establish duty on the full amount claimed, and RBI confirmed that the relevant Bills of Entry had not been submitted to the Authorised Dealer. Contravention was therefore sustained, but the penalty was reduced and the pre-deposit adjusted.
Foreign remittance compliance turned on whether the appellant could prove import through valid Bills of Entry linked to the impugned remittances and asserted high sea sale documents. The Tribunal found that the Bill of Entry related to the same Bill of Lading, but the handwritten notation relied on to show coverage of all three remittances was partly illegible and not shown to have been made by authorised personnel. Customs records did not establish duty on the full amount claimed, and RBI confirmed that the relevant Bills of Entry had not been submitted to the Authorised Dealer. Contravention was therefore sustained, but the penalty was reduced and the pre-deposit adjusted.
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