Supreme Court of India
Additional Director General Adjudication, Directorate of Revenue Intelligence v. Suresh Kumar and Co. Impex Pvt. Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid, we partly allow these appeals of the revenue.
Judgment, page 21
From the headnote
Issue for Consideration Whether the CESTAT erred in passing the impugned order setting aside the penalty imposed upon the respondents-assessees. Headnotes† Customs Act, 1962 – ss.138C(4), 108 – Evidence Act, 1872 – s.65B – Compliance of s.138C(4) – Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence – Admissibility of electronic records – Case of the Revenue that the respondents (engaged in the business of importing branded food items) were declaring lower RSP/MRP of the imported goods, resulting in evasion of duties – Show cause
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