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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Appellate Tribunal overturns Customs Commissioner's order on seized medicinal powder security.</h1> The Appellate Tribunal CESTAT, New Delhi set aside the impugned order-in-original regarding the appropriation of a security amount by the Commissioner of ... Smuggling - Place of origin - Presumption The Appellate Tribunal CESTAT, New Delhi considered the validity of an order-in-original regarding the appropriation of a security amount by the Commissioner of Customs. The truck in question was intercepted with medicinal powder, but no evidence supported illegal import. The appellants, as financers, were not called to produce the truck for confiscation. The impugned order was set aside, and the appeal was allowed.