Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The Tribunal held that the Country of Origin Certificate and supporting transport and commercial documents established Uzbekistan as the origin of the imported ammonium nitrate, and Revenue failed to displace that evidence by verifying or disproving the certificate through the issuing authority. Recorded statements and electronic material were insufficient because the electronic evidence did not meet Section 138C requirements, lacked authentication, and did not link identified persons to the goods; denial of cross-examination also weakened the case. In the absence of credible corroboration and proof on bulk density, the reassessment, demand, confiscation, and penalties were unsustainable, and the impugned order was set aside.
The Tribunal held that the Country of Origin Certificate and supporting transport and commercial documents established Uzbekistan as the origin of the imported ammonium nitrate, and Revenue failed to displace that evidence by verifying or disproving the certificate through the issuing authority. Recorded statements and electronic material were insufficient because the electronic evidence did not meet Section 138C requirements, lacked authentication, and did not link identified persons to the goods; denial of cross-examination also weakened the case. In the absence of credible corroboration and proof on bulk density, the reassessment, demand, confiscation, and penalties were unsustainable, and the impugned order was set aside.
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