Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Interception before customs clearance meant the accused had not yet reached the stage where any declaration, statement or document could be made for customs purposes, so the prosecution failed to prove false declaration under Section 132. Concealment of gold in a waist belt could raise suspicion and suggest preparation, but criminal liability for Section 135 required proof beyond reasonable doubt of fraudulent evasion or an attempt to evade duty. Because the respondent was stopped before using the red or green channel, the case remained at preparation and did not establish an attempt. The acquittal on both charges was upheld.
Interception before customs clearance meant the accused had not yet reached the stage where any declaration, statement or document could be made for customs purposes, so the prosecution failed to prove false declaration under Section 132. Concealment of gold in a waist belt could raise suspicion and suggest preparation, but criminal liability for Section 135 required proof beyond reasonable doubt of fraudulent evasion or an attempt to evade duty. Because the respondent was stopped before using the red or green channel, the case remained at preparation and did not establish an attempt. The acquittal on both charges was upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
