Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the Valuation Certificate issued by a Customs Examiner (CE). The court refers to ANVAR P.V. case, emphasizing the requirement of a written certificate under CA 1962 for admissibility of electronic evidence. It clarifies the binding legal position on admissibility of electronic evidence. Section 138C of CA 1962 allows admissibility of computer print-outs subject to conditions, with lack of certificate being fatal to the case. The appellant imported secondhand machines, with valuation based on Circular not challenged. The court sets aside the order, stating no justification for rejecting CE's Certificate, and rules out duty demand or penalties due to lack of merit. - CESTAT
The case involves a dispute regarding valuation for import assessment. The appellant challenges the rejection of declared value in favor of depreciated value in the Valuation Certificate issued by a Customs Examiner (CE). The court refers to ANVAR P.V. case, emphasizing the requirement of a written certificate under CA 1962 for admissibility of electronic evidence. It clarifies the binding legal position on admissibility of electronic evidence. Section 138C of CA 1962 allows admissibility of computer print-outs subject to conditions, with lack of certificate being fatal to the case. The appellant imported secondhand machines, with valuation based on Circular not challenged. The court sets aside the order, stating no justification for rejecting CE's Certificate, and rules out duty demand or penalties due to lack of merit. - CESTAT
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