Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Documentary evidence supporting purchases, including invoices, e-way bills, bank records, KYC documents, transporter details, receipts, photographs and GST returns, was accepted as unrebutted because no discrepancy or fabrication was shown. The Tribunal held that mere suspicion that such material could be manufactured was insufficient, and that alleged bogus purchases and grey-market purchases must be tested on different parameters. Where documentary proof is produced, it can be displaced only by independent enquiry or material showing lower-price availability and inflation of bills. In the absence of such rebuttal, the estimated profit addition for alleged non-genuine purchases was unsustainable and deleted.
Documentary evidence supporting purchases, including invoices, e-way bills, bank records, KYC documents, transporter details, receipts, photographs and GST returns, was accepted as unrebutted because no discrepancy or fabrication was shown. The Tribunal held that mere suspicion that such material could be manufactured was insufficient, and that alleged bogus purchases and grey-market purchases must be tested on different parameters. Where documentary proof is produced, it can be displaced only by independent enquiry or material showing lower-price availability and inflation of bills. In the absence of such rebuttal, the estimated profit addition for alleged non-genuine purchases was unsustainable and deleted.
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