Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
Clandestine removal must be proved by tangible, corroborative evidence, and not by assumptions, private records, or unverified electronic material. The Revenue produced no evidence of excess raw material, unaccounted finished goods, abnormal power use, extra labour, transport of alleged clearances, sale proceeds, or unexplained deposits, so the duty demand failed. Printouts from pen drives were inadmissible because the conditions of Section 36B were not satisfied, and statements recorded during investigation could not be relied on without compliance with Section 9D. With the foundational allegation unproved, the interest and penalties also failed and were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
