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Customs Dept. Relied On Emails, Computer Printouts Without Following Mandatory Procedure U/S 138C: CESTAT Quashes Demand

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By Mariya Paliwala
Customs Dept. Relied On Emails, Computer Printouts Without Following Mandatory Procedure U/S 138C: CESTAT Quashes Demand

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The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a demand of Rs. 43.01 lakh in alleged differential customs duty citing denial of cross-examination and inadmissible electronic evidence. The bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) has observed that the emails and computer printouts…

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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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