State. Such act of evasion of excise duty not only affects the economy of the State but destroy the cultural heritage also. Unless nipped ... ultimately, such excise duty or the tax evaders can create a parallel economy in the state which may pose a serious threat to the nation
imposition of the writ of the State on this
sector of the economy, service attracted only statistical attention for
which cross-border transactions could ... phase into the sphere of tax
administration was accomplished by incorporating parallel provisions
in Finance Act, 1994 to reflect not just the foundational shift
imposition of the writ of the State on this
sector of the economy, service attracted only statistical attention for
which cross-border transactions could ... phase into the sphere of tax
administration was accomplished by incorporating parallel provisions
in Finance Act, 1994 to reflect not just the foundational shift
imposition of the writ of the State on this
sector of the economy, service attracted only statistical attention for
which cross-border transactions could ... phase into the sphere of tax
administration was accomplished by incorporating parallel provisions
in Finance Act, 1994 to reflect not just the foundational shift
imposition of the writ of the State on this
sector of the economy, service attracted only statistical attention for
which cross-border transactions could ... phase into the sphere of tax
administration was accomplished by incorporating parallel provisions
in Finance Act, 1994 to reflect not just the foundational shift
imposition of the writ of the State on this
sector of the economy, service attracted only statistical attention for
which cross-border transactions could ... phase into the sphere of tax
administration was accomplished by incorporating parallel provisions
in Finance Act, 1994 to reflect not just the foundational shift
Sidhharth Shankar Roy vs Commissioner Of Customs, Mumbai on 22 June, 2011
IN THE CUSTOMS
Octroi evidence remained un-rebutted and proved movement of clandestinely manufactured goods. Parallel invoices disclosed the escaped quantity and value of goods as well ... evasion is permitted to perpetuate that shall be bonus to evaders and economy shall be shacked. Therefore, adjudication sustains in so far as levy
M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
Gursam International vs C. Ludhiana on 20 January, 2026
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
