TaxTMI 
TaxTMI 
2017 (6) TMI 1007
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....ORDER Appellant imported Pregnancy (HCQ) Test Strip and Pregnancy (HCQ) Test Cassettee as exhibited by bill of entry No.712248 dated 3.10.2006, declaring that the goods are assessable to concessional rate of duty under Notification No.21/2002-Cus. dated 1.3.2002 without satisfying condition of the said notification. 2. It is pleaded today that Customs examined the goods as well as th....
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....of jurisprudence. It is a concept descriptive of human conduct either by letter or words, which includes the other person or authority to take a definite determinative stand as a response to the conduct of the former either by words or letter. It has been held by Apex Court in the case of Commissioner of Customs, Kandla v. Essar Oil Ltd. - 2004 (172) E.L.T. 433 (S.C.) that by "fraud" is meant an i....
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....it be true or false". This aspect of the matter has been considered by Apex Court in Roshan Deen v. PreetiLal [2002 (1) SCC 100] Ram Preeti Yadav v. U.P. Board of High School and Intermediate Education [2003 (8) SCC 311], Ram Chandra Singh's case (supra) and Ashok Leyland Ltd. v. State of T.N. and Another [2004 (3) SCC 1]. Suppression of a material document would also amount to a fraud on the cour....
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.... appellant contributed to its implication to the charge. 7. When fraud surfaces, that unravels all. Revenue's stand is fortified from the Apex Court judgment in the case of UOI v. Jain Shudh Vanaspati Ltd. - 1996 (86) E.L.T. 460 (S.C.). So also fraud nullifies everything as held by Apex Court in CC v. Candid Enterprises - 2001 (130) E.L.T. 404 (S.C.) and in the case of Delhi Developme....