HomeIndirect TaxesDRI Case Collapses as CESTAT Notes No Gold Recovery—Only 19 One Rupee...

DRI Case Collapses as CESTAT Notes No Gold Recovery—Only 19 One Rupee Notes Found

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a penalty imposed under Section 112(b)(i) of the Customs Act, holding that no incriminating goods were recovered from the appellant and that the department could not rely on statements recorded under Section 108 without following the mandatory procedure under Section 138B. The…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute

A Special Court in Mumbai has granted bail to a jeweller accused of criminal...

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute

A Special Court in Mumbai has granted bail to a jeweller accused of criminal...

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...