Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
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