International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Panchnamas drawn during search were held unreliable because the panch witnesses were not shown to be local inhabitants, no reason was recorded for using distant witnesses, and they were not examined or made available for cross-examination. Statements recorded under section 14 were also treated as inadmissible because the mandatory procedure under section 9D was not followed before relying on them in adjudication. Once the panchnamas, statements and diary were excluded, there was no sufficient evidence to prove that the appellant was the manufacturer of the alleged clandestinely produced pan masala and gutkha or liable for duty, interest, penalty or confiscation. The demand for the later period failed, and the department's appeal for the earlier period was also dismissed.
Panchnamas drawn during search were held unreliable because the panch witnesses were not shown to be local inhabitants, no reason was recorded for using distant witnesses, and they were not examined or made available for cross-examination. Statements recorded under section 14 were also treated as inadmissible because the mandatory procedure under section 9D was not followed before relying on them in adjudication. Once the panchnamas, statements and diary were excluded, there was no sufficient evidence to prove that the appellant was the manufacturer of the alleged clandestinely produced pan masala and gutkha or liable for duty, interest, penalty or confiscation. The demand for the later period failed, and the department's appeal for the earlier period was also dismissed.
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