Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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.
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