Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Clandestine Removal - allegation of two sets of invoices - admissible evidences - it is found that the department has not complied with Section 36B of the Central Excise Act, 1944 while retrieving the data from the hard disc. The provision does not say that if the documents are sent to Central Forensic Laboratory, Hyderabad, it would become admissible. Further, such documents have been compared with the photocopies of the printouts sent by the Income Tax Department to the Central Excise investigating officers. Such documents cannot be relied for confirmation of duty, when obtained without following the mandate under Section 36B of the Central Excise Act, 1944 - AT
Clandestine Removal - allegation of two sets of invoices - admissible evidences - it is found that the department has not complied with Section 36B of the Central Excise Act, 1944 while retrieving the data from the hard disc. The provision does not say that if the documents are sent to Central Forensic Laboratory, Hyderabad, it would become admissible. Further, such documents have been compared with the photocopies of the printouts sent by the Income Tax Department to the Central Excise investigating officers. Such documents cannot be relied for confirmation of duty, when obtained without following the mandate under Section 36B of the Central Excise Act, 1944 - AT
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