Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
CESTAT allowed the appeals by Appellants Nos.1-3, holding the prosecution failed to prove illegal export of onions. The Tribunal found primary statements relied on were inadmissible because statutory safeguards under s.138B(1) were not complied with and the lower authorities erroneously treated those statements as substantive evidence without determining voluntariness; consequently such statements were eschewed. Toll records and SSB entries, absent admissible evidence about cargo, were insufficient to establish export or delivery. Confiscation under s.113(d) and penalties under s.114(i)/s.114AA were therefore unsustainable and set aside. Allegations of connivance and procedural lapses against Appellant No.3 likewise failed for lack of admissible proof.
CESTAT allowed the appeals by Appellants Nos.1-3, holding the prosecution failed to prove illegal export of onions. The Tribunal found primary statements relied on were inadmissible because statutory safeguards under s.138B(1) were not complied with and the lower authorities erroneously treated those statements as substantive evidence without determining voluntariness; consequently such statements were eschewed. Toll records and SSB entries, absent admissible evidence about cargo, were insufficient to establish export or delivery. Confiscation under s.113(d) and penalties under s.114(i)/s.114AA were therefore unsustainable and set aside. Allegations of connivance and procedural lapses against Appellant No.3 likewise failed for lack of admissible proof.
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