https://www.taxtmi.com/caselaws?id=333244 The Supreme Court dismissed the appeals and upheld the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in a case involving alleged fraudulent exports of low-quality garments. The Court found that the Department of Revenue Intelligence failed to prove the allegations of flow back of remittances and over-invoicing, stating that the invoices raised were verified during exports and the entire amount reflected in the invoices was received by the respondents. The Court emphasized the importance of factual findings and the burden of proof in cases of alleged fraudulent activities, requiring substantial evidence to substantiate claims. en-us Mon, 05 Sep 2016 00:00:00 +0530 Mon, 23 Dec 2019 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333244 The Supreme Court dismissed the appeals and upheld the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) in a case involving alleged fraudulent exports of low-quality garments. The Court found that the Department of Revenue Intelligence failed to prove the allegations of flow back of remittances and over-invoicing, stating that the invoices raised were verified during exports and the entire amount reflected in the invoices was received by the respondents. The Court emphasized the importance of factual findings and the burden of proof in cases of alleged fraudulent activities, requiring substantial evidence to substantiate claims. Case-Laws Customs Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333244