Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Where an importer receives the show cause notice and relied-upon documents but files no reply, does not attend personal hearing, and seeks adjudication on the basis of available records, the adjudicating authority may rely on the admissions already made. The appellant only objected to inclusion of inland haulage charges, and that objection was accepted; the remaining allegations on undervaluation and redetermination of transaction value were not contested. The Tribunal upheld the Commissioner (Appeals), applying the rule that admitted facts need not be proved, and found no basis to reopen the merits. The appeal was dismissed.
Where an importer receives the show cause notice and relied-upon documents but files no reply, does not attend personal hearing, and seeks adjudication on the basis of available records, the adjudicating authority may rely on the admissions already made. The appellant only objected to inclusion of inland haulage charges, and that objection was accepted; the remaining allegations on undervaluation and redetermination of transaction value were not contested. The Tribunal upheld the Commissioner (Appeals), applying the rule that admitted facts need not be proved, and found no basis to reopen the merits. The appeal was dismissed.
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