Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
CESTAT AHMEDABAD held that in a case involving undervaluation of timber imports, the burden of proof lies on the authorities to establish duty demand, penalty, and interest. Referring to the Beena Sales Corporation case, where similar evidence was relied upon, the Tribunal found the decision applicable and upheld by the Supreme Court. Consequently, the impugned orders were deemed unsustainable and set aside, with all appeals allowed and consequential relief granted.
CESTAT AHMEDABAD held that in a case involving undervaluation of timber imports, the burden of proof lies on the authorities to establish duty demand, penalty, and interest. Referring to the Beena Sales Corporation case, where similar evidence was relied upon, the Tribunal found the decision applicable and upheld by the Supreme Court. Consequently, the impugned orders were deemed unsustainable and set aside, with all appeals allowed and consequential relief granted.
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