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...
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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