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Shri Palash Banerjee vs Kolkata(Port) on 18 July, 2024

which no Bill of Entry was filed. They submitted improper documents such as unsigned Invoices and Packing lists in relation to import of the said ... CBLR, 2013]. They handled import consignments on the basis of unsigned documents which is illegal. They had similarly handled a large number of past consignments
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document

Kolkata(Port) vs Satyanarayan Kesardeo on 8 October, 2024

documents are required to be tested and signed by the Turkish Customs authorities which they were not. Further, it is settled law that the documents ... been made available even to the Tribunal and unauthenticated and unsigned documents were relied upon, which could not be used, even if they may have
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document

Kolkata(Port) vs R L Goenka & Sons on 10 July, 2024

documents are required to be tested and signed by the Turkish Customs authorities which they were not. Further, it is settled law that the documents ... been made available even to the Tribunal and unauthenticated and unsigned documents were relied upon, which could not be used, even if they may have
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document

C Cube Consulting Pvt Ltd vs New Delhi on 9 September, 2024

upon the documents obtained through overseas inquiry. But no communication was given to the appellants importers about conducting such inquiry. The documents ... otherwise bear no authenticity being procured from foreign supplier as unsigned and unstamped documents. It is further submitted in the written submission that the goods
Custom, Excise & Service Tax Tribunal Cites 20 - Cited by 0 - Full Document

Bajrangbali Re Rollers Pvt Ltd vs Rourkela on 7 May, 2024

invoice was found during search and seizure operations. Not a single incriminating document was found in the factory as clearly admitted in the Show Cause ... Chennai)]. xi. The documents relied upon are vague, unsigned and of unknown authorship. Such documents cannot be termed affirmative and cogent evidence required to prove
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document

Amit Agarwal vs Bhubaneshwar-Ii on 7 May, 2024

invoice was found during search and seizure operations. Not a single incriminating document was found in the factory as clearly admitted in the Show Cause ... Chennai)]. xi. The documents relied upon are vague, unsigned and of unknown authorship. Such documents cannot be termed affirmative and cogent evidence required to prove
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document
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