Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
CESTAT allowed the appeal, setting aside confiscation and penalties. The Tribunal held statements recorded under s.108 of the Customs Act were inadmissible for substantive proof because s.138B's mandatory procedure (examination as witness and adjudicatory determination to admit) was not complied with; printouts seized from the appellant's email/laptop were also excluded. With that evidence discarded, under-valuation of the 14th consignment could not be established and transaction value could not be rejected under the Valuation Rules. Consequently confiscation under s.111(m) was unsustainable, and penalties under s.112(b)(ii) and s.114AA could not be levied; the penalties and confiscation were therefore set aside.
CESTAT allowed the appeal, setting aside confiscation and penalties. The Tribunal held statements recorded under s.108 of the Customs Act were inadmissible for substantive proof because s.138B's mandatory procedure (examination as witness and adjudicatory determination to admit) was not complied with; printouts seized from the appellant's email/laptop were also excluded. With that evidence discarded, under-valuation of the 14th consignment could not be established and transaction value could not be rejected under the Valuation Rules. Consequently confiscation under s.111(m) was unsustainable, and penalties under s.112(b)(ii) and s.114AA could not be levied; the penalties and confiscation were therefore set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
