Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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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