Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof - Since the best evidence was suppressed i.e the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used - order cannot be term as illegal, erroneous or improper
Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot be accepted as a clear proof - Since the best evidence was suppressed i.e the Delivery Note Book, which would indicate that it was drawn in triplicate, even though double sided carbon was not used - order cannot be term as illegal, erroneous or improper
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