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I.G. International vs Cc (Import) Nhavasheva on 25 October, 2019

corroborated by the statement. The statement was not voluntary even if not retracted. Once other evidences which clearly show that the statements could not have ... been made against them on the basis of unauthenticated and unsigned documents. Such unsigned and unauthenticated documents cannot have much evidentiary value as has been
Custom, Excise & Service Tax Tribunal Cites 39 - Cited by 0 - Full Document

Gain Chand Arora vs Cc (Import) Nhavasheva on 25 October, 2019

corroborated by the statement. The statement was not voluntary even if not retracted. Once other evidences which clearly show that the statements could not have ... been made against them on the basis of unauthenticated and unsigned documents. Such unsigned and unauthenticated documents cannot have much evidentiary value as has been
Custom, Excise & Service Tax Tribunal Cites 39 - Cited by 0 - Full Document

Sleek Corporation vs Cc Sea Ch - Ii on 13 March, 2026

Eicher Tractors Ltd. v. CC [2000 (122) ELT 321 (SC)]. 3.3 Unsigned proforma invoices have no evidentiary value and cannot be relied upon to enhance ... actual imports at such prices are demonstrated. 3.4 Reliance on alleged confessional statements is misplaced as the statements were obtained under coercion, were vague
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document

Mahesh Agarwal Partner vs Cc Sea Ch - Ii on 13 March, 2026

Eicher Tractors Ltd. v. CC [2000 (122) ELT 321 (SC)]. 3.3 Unsigned proforma invoices have no evidentiary value and cannot be relied upon to enhance ... actual imports at such prices are demonstrated. 3.4 Reliance on alleged confessional statements is misplaced as the statements were obtained under coercion, were vague
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document

Ms Bihar Carrying Company P Ltd vs Kanpur on 18 January, 2024

statement of some of the persons, who all have retracted their statements in the cross 34 examinations. Such persons have categorically stated that the statement ... Xerox and photocopies, which are unsigned and or un- authenticated by the Railway Authorities. Such unsigned and un- authenticated Xerox copies are at the most
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Ram Kumar Sharma vs Kanpur on 18 January, 2024

statement of some of the persons, who all have retracted their statements in the cross 34 examinations. Such persons have categorically stated that the statement ... Xerox and photocopies, which are unsigned and or un- authenticated by the Railway Authorities. Such unsigned and un- authenticated Xerox copies are at the most
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document

Ms Shankar Enterprises vs Kanpur on 18 January, 2024

statement of some of the persons, who all have retracted their statements in the cross 34 examinations. Such persons have categorically stated that the statement ... Xerox and photocopies, which are unsigned and or un- authenticated by the Railway Authorities. Such unsigned and un- authenticated Xerox copies are at the most
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document
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