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HomeIndirect TaxesCustoms Duty Demand Based Solely on Third-Party Emails, Retracted Statements Quashed: CESTAT

Customs Duty Demand Based Solely on Third-Party Emails, Retracted Statements Quashed: CESTAT

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has quashed customs duty demands, penalties and redemption fines imposed on a timber importer and its partner, holding that allegations of undervaluation cannot be sustained solely on the basis of third-party emails and retracted statements without independent corroborative evidence. The Bench of Dr. Ajaya Krishna…

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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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