Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
The CESTAT held that the department's reliance on evidence recovered from other importers and the CRCL test report was inadmissible, as the goods and suppliers were not identical, and no GSM-wise import data was available. The department's valuation based on assumed GSM rates was unsupported. Additionally, a retracted letter relied upon by the department was deemed obtained under duress and thus unsustainable. Consequently, the department failed to establish undervaluation of the imported PVC flex sheets by the appellant. The extended period of limitation invoked by the department was not upheld due to lack of admissible evidence. The appeal was allowed, and the allegations of mis-declaration and undervaluation were rejected.
The CESTAT held that the department's reliance on evidence recovered from other importers and the CRCL test report was inadmissible, as the goods and suppliers were not identical, and no GSM-wise import data was available. The department's valuation based on assumed GSM rates was unsupported. Additionally, a retracted letter relied upon by the department was deemed obtained under duress and thus unsustainable. Consequently, the department failed to establish undervaluation of the imported PVC flex sheets by the appellant. The extended period of limitation invoked by the department was not upheld due to lack of admissible evidence. The appeal was allowed, and the allegations of mis-declaration and undervaluation were rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
