Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
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Electronic printouts, recovered emails and retracted statements...
Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
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Electronic printouts, recovered emails and retracted statements could not sustain an allegation of undervaluation where statutory requirements for admissibility of electronic evidence were not met and cross-examination was not properly afforded. Following its earlier decision in the same investigation, and the Supreme Court's dismissal of the department's challenge, CESTAT held that such uncorroborated material was insufficient to justify enhancement of value, differential duty, confiscation or penalties. The impugned appellate order was therefore set aside and the appeals were allowed with consequential relief.
Electronic printouts, recovered emails and retracted statements could not sustain an allegation of undervaluation where statutory requirements for admissibility of electronic evidence were not met and cross-examination was not properly afforded. Following its earlier decision in the same investigation, and the Supreme Court's dismissal of the department's challenge, CESTAT held that such uncorroborated material was insufficient to justify enhancement of value, differential duty, confiscation or penalties. The impugned appellate order was therefore set aside and the appeals were allowed with consequential relief.
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