Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
CESTAT dismissed the appeal and upheld the impugned order confirming re-determination of customs values and imposition of penalties. The Tribunal found no breach of natural justice, noting multiple personal-hearing opportunities and protracted non-cooperation by the appellant; the adjudicator lawfully concluded the matter within statutory timeframes. Electronic documents derived from the appellant's email and printed during inspection were held authentic and admissible; the testimonial statement was accepted as voluntary. Section 114AA was construed to extend to the facts of the case, and the penalty cap (not exceeding five times the mis-declared goods' value) rendered the imposed Rs. 30,00,000 proportionate to the declared value of Rs. 36,01,70,703.
CESTAT dismissed the appeal and upheld the impugned order confirming re-determination of customs values and imposition of penalties. The Tribunal found no breach of natural justice, noting multiple personal-hearing opportunities and protracted non-cooperation by the appellant; the adjudicator lawfully concluded the matter within statutory timeframes. Electronic documents derived from the appellant's email and printed during inspection were held authentic and admissible; the testimonial statement was accepted as voluntary. Section 114AA was construed to extend to the facts of the case, and the penalty cap (not exceeding five times the mis-declared goods' value) rendered the imposed Rs. 30,00,000 proportionate to the declared value of Rs. 36,01,70,703.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
