Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
CESTAT set aside the order-in-original enhancing assessable value and demanding differential customs duty, interest, confiscation, redemption fine and penalties. It held that the department failed to discharge the burden of proving under-valuation, having relied only on comparison with prices of other importers' consignments from different suppliers without cogent evidence of extra consideration or parallel invoices. The Tribunal further held that export documents from Uzbekistan relied upon by the department were neither supplied to the importer nor shown to be reliable, and the unsigned commercial invoice had no evidentiary value. Statements recorded under s.108 CA, 1962 were held inadmissible for non-compliance with s.138B, vitiating findings based on them.
CESTAT set aside the order-in-original enhancing assessable value and demanding differential customs duty, interest, confiscation, redemption fine and penalties. It held that the department failed to discharge the burden of proving under-valuation, having relied only on comparison with prices of other importers' consignments from different suppliers without cogent evidence of extra consideration or parallel invoices. The Tribunal further held that export documents from Uzbekistan relied upon by the department were neither supplied to the importer nor shown to be reliable, and the unsigned commercial invoice had no evidentiary value. Statements recorded under s.108 CA, 1962 were held inadmissible for non-compliance with s.138B, vitiating findings based on them.
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