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TMI Blog2024 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... huge imports items on credit without proving any past business relation even if it is accepted that no actual payment had been made. There is further no issue that custom duty (supra) stood duly paid on imports. These assessee s explanation herein fails to satisfy the test of human probabilities going by Sumati Dayal [ 1995 (3) TMI 3 - SUPREME COURT] and CIT vs. Durga Prasad More [ 1971 (8) TMI 17 - SUPREME COURT] We thus see no reason to accept the impugned identical sole substantive ground(s) raised in both these appeals. We further wish to make it clear that it was the bounden duty of the assessee only to plead and prove all the relevant facts including the import agreement conditions so as to buttress the point that in case of any event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessees as well as the department at length. Case files perused. 2. It emerges at the outset with the able assistance coming from both the sides that these twin assessee s have raised a common/identical substantive ground challenging learned lower authorities action making sec.69C addition(s) of Rs. 58,91,080/- in case of Mrs. Moureen Camara after invoking sec.5A of the Act as per the Portuguese Civil Code, 1939 in light of the corresponding addition of unaccounted imports added in her husband Mr. Melwyn Camara s hands. We further clarify that although the assessee s and more particularly the former taxpayer in ITA.No.200/PAN./2023; questions validity of sec.148/147 proceedings. She also challenges transfer of the Assessing Officer s j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee claimed that the payment was not made towards purchases as the goods were found to be defective and the said goods were to be returned to the supplier and hence it was not included in purchases, the fact remains that there is a transaction in relation to that business which is not a recorded transaction and it is in relation to raw materials supplied by a concern in China. The quantum consists of bill of lading of + custom duty. The said amount of purchases figuring as payable in the books of supplier from China is stated to be 123000 $ as at the end of the financial year 2015-16. But the confirmation letter from the supplier alone cannot be a conclusive evidence to show that the said amount was not paid to the supplier. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led paper book running into 69 pages; and more particularly, the corresponding import related documents from pages 38 to 48 that these tax payers had not made any actual payment to the Hong-kong/China based furniture supplier. He referred to the concerned supplier s clarification submitted during the course of hearing that the imported furniture items herein deserve to be returned as well once they failed to satisfy the quality bench-works. Learned counsel lastly contended that the customs duty component herein amounting to Rs. 28,02,495/- paid through banking channel; added in the course of assessment and deleted in the NFAC s order, has to be granted a deduction on netting basis against the foregoing sole substantive addition as per law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss a satisfactory one, has come from the assessee s side all along. We thus affirm the learned lower authorities action deleting the impugned addition. 8. The assessee s alternative prayer that we ought to grant relief of the foregoing custom duty component against the impugned addition(s) also carries no substance in light of the fact that the learned NFAC has already granted sufficient relief(s) to this effect in lower appellate proceedings. Coupled with this sec.69C proviso also bars such addition. The assessees instant alternative prayer is declined in very terms. Ordered accordingly. 9. These twin assessee s appeals I.T.A.Nos.200 215/PAN./2023 are dismissed in above terms. Their respective stay applications S.A.Nos.1 3/PAN./2024 are st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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