ITAT Delhi held that donations received cannot be considered to be anonymous donations under section 115BBC as details i.e., name, address, PAN, amount of donations of donors provided and not proved to be wrong.
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CESTAT Ahmedabad held that denial of refund claim of Anti-Dumping Duty unjustified as the Anti-Dumping Duty was not leviable at the relevant time as notification imposing the same expired.
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CESTAT Chandigarh held that Cost Accountant certificate certifying incidence of duty has not been passed on cannot be disregarded unless it is proved to be blatantly wrong.
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CESTAT Delhi held that the values declared by the exporter before the Chinese authorities was much higher than the values declared in the Bills of Entry and appellant has failed to produce any cogent document to disprove the allegation of mis-declaration in the export declaration.