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Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
CESTAT ruled that Customs House Laboratory reports were unreliable evidence due to cryptic content and significant delays in delivery (approximately 1-8 months after sampling). Following precedent from Moorgate Industries, the Tribunal determined the reports lacked proper testing protocols and methodology details. Since samples were drawn per International Standards but test reports were deficient, they could not justify rejection of transaction value or support additional customs duty demands. The Tribunal held that the appellant's duty payment based on transaction value was correct. All penalties were dropped and the impugned orders were set aside, with the appeal being allowed.
CESTAT ruled that Customs House Laboratory reports were unreliable evidence due to cryptic content and significant delays in delivery (approximately 1-8 months after sampling). Following precedent from Moorgate Industries, the Tribunal determined the reports lacked proper testing protocols and methodology details. Since samples were drawn per International Standards but test reports were deficient, they could not justify rejection of transaction value or support additional customs duty demands. The Tribunal held that the appellant's duty payment based on transaction value was correct. All penalties were dropped and the impugned orders were set aside, with the appeal being allowed.
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