Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Extended limitation under the proviso to section 28(1) of the Customs Act was held inapplicable to the differential duty demand because the imports were cleared in 2007-08 without valuation objection, and the investigation commenced nearly three years later without evidence of wilful misstatement or suppression with intent to evade duty. A statement recorded under section 108 admitting undervaluation and willingness to pay differential duty was treated as insufficient and not determinative, and mere undervaluation, absent material showing intent to evade, cannot justify the extended period. Consequently, the demand and valuation redetermination order were set aside and the appeal was allowed. - CESTAT
Extended limitation under the proviso to section 28(1) of the Customs Act was held inapplicable to the differential duty demand because the imports were cleared in 2007-08 without valuation objection, and the investigation commenced nearly three years later without evidence of wilful misstatement or suppression with intent to evade duty. A statement recorded under section 108 admitting undervaluation and willingness to pay differential duty was treated as insufficient and not determinative, and mere undervaluation, absent material showing intent to evade, cannot justify the extended period. Consequently, the demand and valuation redetermination order were set aside and the appeal was allowed. - CESTAT
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