basis on the premises of some non-speaking undated &
unsigned dumb documents supported by generic/unconnected WhatsApp chats
which itself have no evidentiary value ... specific and defective Satisfaction Note based on an undated &
unsigned dumb document and thus, the very order u/s 153C of the Act dated
Commissioner of Customs 2003
(159) E.L.T. 851 (Tri.-Kol.) - Unsigned documents and
tentative papers have no evidentiary value for
enhancement of customs value ... Transaction value
cannot be rejected on the basis of unproved or
unsigned documents.
i. Pushpanjali Silk Pvt. Ltd. v. Commissioner of Customs
Commissioner of Customs 2003
(159) E.L.T. 851 (Tri.-Kol.) - Unsigned documents and
tentative papers have no evidentiary value for
enhancement of customs value ... Transaction value
cannot be rejected on the basis of unproved or
unsigned documents.
i. Pushpanjali Silk Pvt. Ltd. v. Commissioner of Customs
Commissioner of Customs 2003
(159) E.L.T. 851 (Tri.-Kol.) - Unsigned documents and
tentative papers have no evidentiary value for
enhancement of customs value ... Transaction value
cannot be rejected on the basis of unproved or
unsigned documents.
i. Pushpanjali Silk Pvt. Ltd. v. Commissioner of Customs
your present
letter was received in this Office.
ii) The unsigned document is without any specific date mentioned and whether it
was received through ... deposit by the applicant either in your letter or in the unsigned document.
As the authenticity of this unsigned document cannot be established, no further
held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between the
note book loose
held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between the
note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any corroborative
evidence/finding that the alleged documents have materialized into transactions cannot
be deemed ... only note book/loose slips. These note
books/loose slips are unsigned documents. The Assessing Officer has not
established nexus between the note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any
corroborative evidence/finding that the alleged documents have materialized into
transactions cannot be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between
the note book loose
wherein, it was held that Ad-Hoc/Dumb Documents without any
corroborative evidence/finding that the alleged documents have materialized into
transactions cannot be deemed ... only note book/loose slips. These note books/loose slips
are unsigned documents. The Assessing Officer has not established nexus between
the note book loose
