called in/out documents recovered by Revenue on the day of search itself is a fabricated document.
Ld. Advocate also submitted that the demand ... case of under valuation of the imported goods observed that the procured documents supplied by an informer does not legally constitute an acceptable evidence
interrogation of the drivers, they were not able to produce proper documents showing excise duty payment on the said goods. Therefore, the goods were seized ... investigation team for about two weeks and finally when he produced documents showing procurement of these goods from units located in areas where excise duty
could not disclose name of the vendors as also any documents showing procurement of huge quantity of said drum sheets. As regards, zinc powder
Narayanpet, from whom the appellant had procured the gold/ornaments, were searched and no incriminating documents could be recovered. Statements of these traders were also ... appellant which he had procured from M/s Chanda Anjaiah of Secunderabad under proper documents. Similarly Sri. Vinod Kumar Bhattad of Sri. Ganesh Jewellers also
specifications, requisitions, drawings and any other technical documents required to solicit proposal and for procurement of the equipments from different vendors.
3.1.5 The contention ... specifications, requisitions, basic drawing, technical documents, data being pre-importation activities in the absence whereof the equipments cannot be procured from different vendors makes
documents like re-warehousing certificate. These documents are not disputed by the Revenue. This would mean that the goods imported or procured locally, were warehoused
Chanda Anjaaiah Parameswar, Secunderabad, a dealer of foreign gold who has procured foreign gold from MMTC and State Bank of India, Hyderabad. It was claimed ... They have produced documents relating to procurement of gold bars of purity 995 and the seized gold mound was also of 995 purity
obvious that the equipment and supplies of CCR-2 were manufactured/procured outside India on the basis of the basic engineering package is without ... apportionment is permissible based on the value of locally procured material and value of material procured off-shore, the learned special counsel was also
Hence, the Honble Apex Court held that the authenticity of the document is in doubt. This judgement has no application to the facts ... invoices procured from the informer which was not issued by the appellant. Therefore, it was held that the demand raised on such document
that the applicants were procuring bazar scrap from the local market through Shri Kakkubhai and also arranging duty paying documents from the registered dealer such ... applicants availed credit on the bazar scrap under the cover of invoices procured from M/s. Parmeshwari Steels and M/s. Indian Steel
