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...
Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
Reasonable belief for seizure was absent where gold bangles and silver granules were intercepted in town seizure on non-specific intelligence, while the respondents produced manufacturing vouchers and GST invoices showing domestic procurement. Section 123 presumption did not arise because the Department had not first established foreign origin, the goods bore no foreign markings, and the evidence of smuggling was uncorroborated. Confiscation of both goods was therefore unsustainable, and the failure to prove smuggled character also defeated penalties under Sections 112(a) and 112(b), especially where lawful purchase documents remained unrebutted.
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