Admissibility of recorded statements and electronic evidence: CESTAT excludes non compliant statements and email printouts and sets aside revaluation ...
CBIC instructions prescribing a monetary threshold for instituting appeals were applied to bar lowvalue Revenue appeals. The Board, exercising powers under the Customs statute, fixed a Rs.50 lakh threshold and excluded categories not matching the present disputes; because the departmental demand reduced to Rs.20,85,698, the appeals fell below the prescribed limit and were held nonmaintainable under the Government's litigation policy. Consequentially, the Revenue's appeals were dismissed for noncompliance with the CBIC instruction prescribing the monetary limit, with no substantive adjudication on merits.
CBIC instructions prescribing a monetary threshold for instituting appeals were applied to bar lowvalue Revenue appeals. The Board, exercising powers under the Customs statute, fixed a Rs.50 lakh threshold and excluded categories not matching the present disputes; because the departmental demand reduced to Rs.20,85,698, the appeals fell below the prescribed limit and were held nonmaintainable under the Government's litigation policy. Consequentially, the Revenue's appeals were dismissed for noncompliance with the CBIC instruction prescribing the monetary limit, with no substantive adjudication on merits.
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