Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Recovered foreign-origin gold bars concealed in specially created vehicle cavities, coupled with no lawful-possession documents and fabricated supporting papers, gave customs officers reasonable ground to treat the goods as smuggled. The statutory reverse burden then shifted to the appellants, but they failed to prove lawful origin or rebut the electronic and documentary material linking them to the supplier and recipient. Applying the preponderance of probability standard, the Tribunal sustained confiscation of the gold and vehicle and affirmed the penalties. It also rejected the Section 138B objection because the statements were corroborated by independent evidence, and found no natural justice violation from denial of cross-examination, as no prejudice was shown.
Recovered foreign-origin gold bars concealed in specially created vehicle cavities, coupled with no lawful-possession documents and fabricated supporting papers, gave customs officers reasonable ground to treat the goods as smuggled. The statutory reverse burden then shifted to the appellants, but they failed to prove lawful origin or rebut the electronic and documentary material linking them to the supplier and recipient. Applying the preponderance of probability standard, the Tribunal sustained confiscation of the gold and vehicle and affirmed the penalties. It also rejected the Section 138B objection because the statements were corroborated by independent evidence, and found no natural justice violation from denial of cross-examination, as no prejudice was shown.
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