Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]

The CESTAT upheld the validity of Form H as it is a statutory document.
Form H - Valid Evidence - Statutory Document - CESTAT - Form H can be Valid Evidence as it is a Statutory Document - Export of Corrugated Boxes - taxscan

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that Form H can be valid evidence as it is a statutory document evincing the export of corrugated boxes. The bench viewed that the evidentiary value of such statutory documents, even though not related to central excise law, appears to have been…

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