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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

Indirect Taxes

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

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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…

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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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