Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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CESTAT allowed the appeals filed by various anonymous tile manufacturers and associated noticees, setting aside the entire demand of central excise duty, interest and penalties arising from alleged clandestine manufacture and removal of ceramic/vitrified tiles and sanitaryware. The Tribunal held that the Dept. failed to discharge its burden of proof, as the case rested almost entirely on uncorroborated third-party statements, scribbled bank entries and assumptions, without seizure of offending goods, excess stock, corroborative transport documents, or evidence of excess raw material, power consumption or labour. CESTAT also noted non-compliance with s. 9D of the Central Excise Act, 1944, since key statements were neither properly examined in chief nor subjected to cross-examination. Finding the investigation slipshod and the evidentiary standard of preponderance of probability unmet, CESTAT ruled that the allegation of clandestine removal was unsustainable, rendering all consequential demands and penalties invalid.
CESTAT allowed the appeals filed by various anonymous tile manufacturers and associated noticees, setting aside the entire demand of central excise duty, interest and penalties arising from alleged clandestine manufacture and removal of ceramic/vitrified tiles and sanitaryware. The Tribunal held that the Dept. failed to discharge its burden of proof, as the case rested almost entirely on uncorroborated third-party statements, scribbled bank entries and assumptions, without seizure of offending goods, excess stock, corroborative transport documents, or evidence of excess raw material, power consumption or labour. CESTAT also noted non-compliance with s. 9D of the Central Excise Act, 1944, since key statements were neither properly examined in chief nor subjected to cross-examination. Finding the investigation slipshod and the evidentiary standard of preponderance of probability unmet, CESTAT ruled that the allegation of clandestine removal was unsustainable, rendering all consequential demands and penalties invalid.
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