Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Statements recorded under Section 108 were admissible, but undervaluation of export goods could not be proved without reliable independent corroboration. The Department relied on statements, e-mails and a purported overseas contract, yet the exporters were not party to that contract, were denied cross-examination of key persons, and received payment at the declared FOB value through banking channels. Electronic printouts and e-mails were also rejected for non-compliance with Section 138C and for lack of proof of source and authenticity. The Tribunal therefore held that receipt of any additional consideration was not established and set aside the differential duty demand and penalties.
Statements recorded under Section 108 were admissible, but undervaluation of export goods could not be proved without reliable independent corroboration. The Department relied on statements, e-mails and a purported overseas contract, yet the exporters were not party to that contract, were denied cross-examination of key persons, and received payment at the declared FOB value through banking channels. Electronic printouts and e-mails were also rejected for non-compliance with Section 138C and for lack of proof of source and authenticity. The Tribunal therefore held that receipt of any additional consideration was not established and set aside the differential duty demand and penalties.
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