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
signed only on 30.09.2017, while the balance sheets
of earlier years are unsigned, and therefore none of them constitute a
valid acknowledgment under Section ... pages 1
to 126) of the Respondent Company?
Ans. These are unsigned documents and I am unable to recognise
the same. I can cross check
categorically opined that since the impugned order therein was an unsigned
document, it lost its efficacy in the light of Rule
Teltumbde Vs. NIA , 2022 OnLine BOM 5174 , and has noted
that unsigned documents recovered from the laptop of one of the accused,
cannot give rise
Teltumbde Vs. NIA , 2022 OnLine BOM 5174 , and has noted
that unsigned documents recovered from the laptop of one of the accused,
cannot give rise
categorically opined that since the impugned order therein was an unsigned
document, it lost its efficacy in the light of Rule ... Chapter XVIII. Therefore, the direct applicability of Rule 26(3) to documents issued
under Section 7 (falling within Demand and Recovery) may be limited unless
