Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT ruled that secondary electronic evidence (Excel sheet printout from pen drive) was inadmissible without statutory certificate under section 138C of Customs Act. The tribunal invalidated the Principal Commissioner's order rejecting transaction value, finding the electronic evidence unreliable. The printout extracted from secondary electronic source cannot be considered valid evidence. Consequently, the tribunal set aside the original order, dismissed the demand of differential duty, interest, and penalty, and allowed both appeals, effectively nullifying the original administrative determination based on procedurally defective electronic documentation.
CESTAT ruled that secondary electronic evidence (Excel sheet printout from pen drive) was inadmissible without statutory certificate under section 138C of Customs Act. The tribunal invalidated the Principal Commissioner's order rejecting transaction value, finding the electronic evidence unreliable. The printout extracted from secondary electronic source cannot be considered valid evidence. Consequently, the tribunal set aside the original order, dismissed the demand of differential duty, interest, and penalty, and allowed both appeals, effectively nullifying the original administrative determination based on procedurally defective electronic documentation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
