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

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

Indirect Taxes

Published on

27/01/2026

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

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

Membership Required

Latest articles

Punjab Roadways Not Liable for Service Tax as Manpower Supply Agency: CESTAT

Fresh SCN Not Required for Classification Decided During Adjudication: CESTAT Upholds Excise Refund on Exported Goods

Customs Dept. Can’t Reject Declared Import Value Solely on Directorate of Valuation Guidelines Without Evidence: CESTAT

Deletion of Phrase from Input Service Definition Doesn’t Bar Credit: CESTAT Allows CENVAT Credit on Factory ‘Setting Up’ Services

More like this

Punjab Roadways Not Liable for Service Tax as Manpower Supply Agency: CESTAT

Fresh SCN Not Required for Classification Decided During Adjudication: CESTAT Upholds Excise Refund on Exported Goods

Customs Dept. Can’t Reject Declared Import Value Solely on Directorate of Valuation Guidelines Without Evidence: CESTAT

About us

Company

Categories