Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found inadequate to establish appellant's guilt regarding mis-declaration of goods and manipulation of import documents. No evidence produced by revenue to substantiate appellant's role in arranging finance, purchasing disputed goods from China, or providing manipulated import documents. CESTAT held statements of co-accused without independent corroboration insufficient legal evidence. Lack of evidence regarding appellant's physical acts related to disputed goods or signed declarations rendered penalties unjustified. Appeal allowed.
Appellant's penalties u/ss 112(a), 112(b), and 114AA of the Customs Act, 1962 set aside. Reliance solely on co-accused statements without corroborative evidence found inadequate to establish appellant's guilt regarding mis-declaration of goods and manipulation of import documents. No evidence produced by revenue to substantiate appellant's role in arranging finance, purchasing disputed goods from China, or providing manipulated import documents. CESTAT held statements of co-accused without independent corroboration insufficient legal evidence. Lack of evidence regarding appellant's physical acts related to disputed goods or signed declarations rendered penalties unjustified. Appeal allowed.
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