![Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Emails-Electronic-Evidence-Valuation-CESTAT-Taxscan.jpg "Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]")
Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]
The CESTAT New Delhi held that Emails and other electronic evidence cannot be relied upon to prove undervaluation. The charge of undervaluation cannot...
![No Confiscation or Penalty as Import of Multi Functional Digital Copies are not prohibited: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/CESTAT-Taxscan.jpg "No Confiscation or Penalty as Import of Multi Functional Digital Copies are not prohibited: CESTAT [Read Order]")
![Clearances to SEZ Developers is Export: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Special-Economic-Zone.jpg "Clearances to SEZ Developers is Export: CESTAT [Read Order]")
![Govt issues Circular Clarifying Social Welfare Surcharge Rate at 10% on Duties, Taxes and Cesses [Read Circular]](https://www.taxscan.in/wp-content/uploads/2019/08/Surcharge-GST-Taxscan.jpg "Govt issues Circular Clarifying Social Welfare Surcharge Rate at 10% on Duties, Taxes and Cesses [Read Circular]")
![Writ Court can’t direct Refund of duty while an Investigation for Breach of Provisions under the Customs Act going on: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/04/Seized-Material-Delhi-High-Court-Taxscan.jpg "Writ Court can’t direct Refund of duty while an Investigation for Breach of Provisions under the Customs Act going on: Delhi HC [Read Judgment]")
Breaking: Additional Director of Directorate of Revenue Intelligence not empowered to Confiscate Goods under Customs Act: Calcutta HC [Read Judgment]
The Calcutta High Court, last day held that the Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section 124 of the Customs Act, 1962 to issue show-cause notice for...
![Breaking: Additional Director of Directorate of Revenue Intelligence not empowered to Confiscate Goods under Customs Act: Calcutta HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/07/Confiscate-Goods-Taxscan.jpg "Breaking: Additional Director of Directorate of Revenue Intelligence not empowered to Confiscate Goods under Customs Act: Calcutta HC [Read Judgment]")
Original Documents need not be produced before the refund sanctioning authority: CESTAT grants relief to Wipro [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Chennai, on last Tuesday set aside the action of rejecting a refund claimed by Wipro and held that the photocopies of bills of Entry,...
![Original Documents need not be produced before the refund sanctioning authority: CESTAT grants relief to Wipro [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Wipro-Taxscan.jpg "Original Documents need not be produced before the refund sanctioning authority: CESTAT grants relief to Wipro [Read Order]")
There is no provision in Customs Act allowing freezing a Bank Account: Delhi High Court [Read Judgment]
In the case of S.B International, the Delhi High Court recently held that there is no sanction in the Customs Act, 1962 which allows freezing the bank account of the Assessee. The assessee in the...
![There is no provision in Customs Act allowing freezing a Bank Account: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Delhi-High-Court-Tax-Scan.jpg "There is no provision in Customs Act allowing freezing a Bank Account: Delhi High Court [Read Judgment]")
Letter allowing Provisional release u/s 110A of the Customs Act, 1962 is Appealable: Bombay HC [Read Judgment]
Recently, a two-judge bench of Bombay High Court in The Commissioner of Customs (Import -I) vs. S.S. Offshore Pvt. Ltd. held that the Customs, Excise & Service Tax Appellate Tribunal has the...
Assessee cannot be Allowed to Appear along with his Counsel for Recording Statement under Customs Act: Allahabad HC
In Pawan Kumar v. UOI and Anr, the Allahabad High Court denied the plea of the petitioner-assessee to appear before the authority concerned for recording the statement under Section 108 of the Customs...
