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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Dilip Gupta, President, Hemambika R. Priya, Member (Technical)
Aashna Mercantile Pvt. Ltd. – Appellant
Versus
Principal Commissioner of Customs (Import) – Respondent
| Table of Content |
|---|
| 1. five appeals seek to quash customs order dated april 23, 2020. (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. mis-declaration and undervaluation of goods established for the appellants. (Para 7 , 8 , 9) |
| 3. emphasis on procedural adherence for statement admissibility in evidence. (Para 10 , 11 , 12 , 13 , 14) |
| 4. mandatory compliance with sections 9d and 138b for evidence obtained during investigations. (Para 16 , 17 , 18) |
| 5. final conclusion overturns principal commissioner's order based on procedural faults. (Para 24 , 25) |
JUSTICE DILIP GUPTA:
All these five appeals seek quashing of the order dated April 23, 2020 passed by the Principal Commissioner of Customs, ICD-TKD, New Delhi1. This order adjudicates two show cause notices dated June 08, 2017 and April 26, 2018 that were issued to Aashna Mercantile Private Limited and the following four co-noticees:
(i) Ankur Aggarwal;
(ii) Rajiv Shewaramani;
(iii) Hemendra Rai; and
(iv) Aditya Gupta
2. Customs Appeal No. 51069 of 2020 has been filed by Aashna Mercantile Private Limited to assail that portion of the order dated April 23, 2020 passed by the Principal Commissioner that rejects the declared value of the goods under rule 12 of the Custom
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