Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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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