Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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.
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