TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT allowed the appeal and set aside the order dated 28.05.2021 of the Commissioner (Appeals). The Tribunal held that a statement recorded under s.108, Customs Act, was inadmissible where the procedure under s.138B was not complied with; consequently that statement could not serve as the sole basis for rejecting declared assessable value and for re-determination under r.5, 2007 Valuation Rules. Applying principles analogous to s.14 and s.9D, Central Excise Act, the Tribunal confirmed that admissibility requires prior examination of the maker as witness and an adjudicative determination on relevance followed by an opportunity for cross-examination. The Commissioner (Appeals) order based solely on the inadmissible statement was therefore unsustainable.
TaxTMI 
TaxTMI 
