demand holding that the defence taken by the appellant is an
afterthought. The statement of the appellant was recorded on
29.03.2017 but the letter ... used jackets. The letter dated 31.01.2017 cannot at all be the
afterthought. The demand is prayed to be set aside on this ground
only
years, type testing of equipments,
liquidated damages, stringent delivery schedule were an
afterthought and could not have been considered to
justify the over-valuation alleged
deposition made by Shri Vicky Kumar during his
cross examination as an afterthought or tutored; Shri Vicky Kumar
stated on 04.12.2015 that entry of sales ... Vicky Kumar during his cross-examination
cannot be dismissed merely as an afterthought and as fabricated
evidence;
Shri Raj Jaiswal stated on 31.12.2015 that
variation in truck numbers due to
typographical and other error is an
afterthought and therefore, no satisfactory
answer is given to production on Sunday ... before him with respect to this
part of the demand as ‗an afterthought' and held that no
satisfactory explanation was given for the production
Commissioner Of Customs ... vs Ms Adani Power Maharashtra Ltd on 18 July, 2022
Author: Dilip
Elora Tobacco Company Ltd vs Commissioner, Cgst &Amp Central ... on 27 June, 2022
CUSTOMS
concerned. The confessional statements
subsequently retracted can be argued to be an afterthought under a
proper legal advice but to observe the principles of natural
retracted is reliable;
retraction of inculpatory statement is only by way of afterthought to
escape the consequences of violations of law committed. Learned
26
Customs
Faizan Texturising vs Bharuch on 11 April, 2022
Customs, Excise & Service Tax Appellate Tribunal
retracted is reliable;
retraction of inculpatory statement is only by way of afterthought to
escape the consequences of violations of law committed. Learned
26
Customs
