Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Electronic evidence from a mobile phone was rejected because the statutory requirements for admissibility under Section 138C were not shown to be met, and the retrieved note did not match the import documents in specification or quantity. Comparable import data was also found insufficient because similarity in grade, dimensions, width and commercial level was not established, so rejection of the declared transaction value failed and undervaluation was not proved. The Tribunal further held that suppression was not made out where the show cause case rested on documents already supplied at import, making the extended period unavailable and the penalties unsustainable. Classification was left open.
Electronic evidence from a mobile phone was rejected because the statutory requirements for admissibility under Section 138C were not shown to be met, and the retrieved note did not match the import documents in specification or quantity. Comparable import data was also found insufficient because similarity in grade, dimensions, width and commercial level was not established, so rejection of the declared transaction value failed and undervaluation was not proved. The Tribunal further held that suppression was not made out where the show cause case rested on documents already supplied at import, making the extended period unavailable and the penalties unsustainable. Classification was left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
