Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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