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HomeIndirect TaxesStatements, Email Printouts Inadmissible For Non-Compliance Of S. 138B, 138C Of Customs...

Statements, Email Printouts Inadmissible For Non-Compliance Of S. 138B, 138C Of Customs Act: CESTAT

Indirect Taxes

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By Mariya Paliwala
Statements, Email Printouts Inadmissible For Non-Compliance Of S. 138B, 138C Of Customs Act: CESTAT

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The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the enhancement of declared import value and the consequential penalty in a furniture import case, holding that the Customs authorities failed to comply with the mandatory evidentiary safeguards under Sections 138B and 138C of the Customs Act,…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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