Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
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Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
Transaction value could not be rejected solely on the basis of statements recorded under section 108 of the Customs Act when the mandatory procedure under section 138B was not followed. The Tribunal held that such statements become evidentiary only after the maker is examined before the adjudicating authority, admissibility is considered, and the affected party is given cross-examination. As the Commissioner (Appeals) relied only on untested statements of the appellant, the high seas seller and other importers, no reliance could be placed on them and the impugned order was set aside.
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