manipulated the invoice, packing list, sea way bill and bill of lading in order to evade payment of ADD. By withholding original and manipulated documents ... finding that DHL manipulated invoice, seaway bill and bill of lading in order to evade ADD by withholding original and manipulated documents. The finding that
concluded that
questioned document on which AO relied upon is a manipulated
document whose authenticity is even doubted by the notifying
authorities and this makes ... Reopening of the case u/s 147 on the basis of manipulated document
is not only illegal but also bad in law and same cannot
manipulated information are submitted to the Appraising Officer and the Asst. Collector, they would do the classification based upon such manipulated documents/information ... Bill of Lading and other connected documents. Once the documents produced at the time of assessment are manipulated, the appellant/assessee cannot take the shelter
from the CSIR, Khurja.
This clearly shows their malafide intention of manipulating
the documents when investigations were initiated against
them. Even prior to initiation ... clearly
establishes that he has helped Sh. Vikas Agarwal,
Director in manipulating documents. This has also that
resulted in mis-classification of the goods imported
Valuation Rules. The adjudicating authority dubbed the invoice as a manipulated document and refused to recognize the invoiced price as the 'real transacted value ... invoice was a manipulated document, it was not open to the adjudicating authority to dub the document as manipulated. What was open
committed any offence pertaining to manipulation of documents and mis-declaration and also violation of subject notice 202/PN/92-97 dated ... goods does not implicate Irshad Ali with regard to misdeclaration or manipulation of documents. He had no role to play in the import of cars
This necessarily gave rise to suspicion that the documents were manipulated by the concerned persons. In the show cause notice dated ... abetted inasmuch as the Bank documents and the documents relating to the contract for supply of the goods were manipulated and tampered with to make
CESTAT BANGALORE.
h. The term "fraudulent or manipulated documents" referred
to in sub-clause (f) of clause (iii) to paragraph ... grade,
specifications that have relevance to value;
(f) the fraudulent or manipulated documents.
11. We find that the rejection of the transaction value
CESTAT BANGALORE.
h. The term "fraudulent or manipulated documents" referred
to in sub-clause (f) of clause (iii) to paragraph ... grade,
specifications that have relevance to value;
(f) the fraudulent or manipulated documents.
11. We find that the rejection of the transaction value
respondent was really a party to the conspiracy of forging/manipulating the documents, there would have been no need for the exporters to carry their ... Board was serious in its allegations about manipulation of documents, it ought not to have accepted Commissioner order insofar as the same had dropped case
