Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Electronic records on a seized/reconstructed DVD were held inadmissible because authenticity, genuineness and reliability could not be verified from the original device and no statutory certificate was produced, therefore the DVD-derived printouts could not support penalty under Section 114AA and the penalties were set aside. A co-accused's statement retracted before a court was held unreliable and cannot implicate the appellant absent independent corroboration, so that retracted statement was disregarded. Because the essential statutory ingredients to attract the customs penalty were not established and no nexus was proved, the penalty imposition was unsustainable and overturned in favour of the appellant.
Electronic records on a seized/reconstructed DVD were held inadmissible because authenticity, genuineness and reliability could not be verified from the original device and no statutory certificate was produced, therefore the DVD-derived printouts could not support penalty under Section 114AA and the penalties were set aside. A co-accused's statement retracted before a court was held unreliable and cannot implicate the appellant absent independent corroboration, so that retracted statement was disregarded. Because the essential statutory ingredients to attract the customs penalty were not established and no nexus was proved, the penalty imposition was unsustainable and overturned in favour of the appellant.
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