Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Penalty under Sections 112(a) and 112(b) of the Customs Act was unsustainable because the Revenue failed to prove the appellant's conscious involvement in the alleged smuggling or abetment with admissible evidence. The Tribunal held that the discarded statement of a co-noticee, which was not subjected to cross-examination as required under Section 138B, could not form the basis of penal action. It further found no corroboration from any seizure record, panchanama, incriminating document, financial link, communication trail, or role in import clearance. In the absence of tangible evidence connecting the appellant with the 5 live consignments or the earlier 26 consignments, both penalties were set aside.
Penalty under Sections 112(a) and 112(b) of the Customs Act was unsustainable because the Revenue failed to prove the appellant's conscious involvement in the alleged smuggling or abetment with admissible evidence. The Tribunal held that the discarded statement of a co-noticee, which was not subjected to cross-examination as required under Section 138B, could not form the basis of penal action. It further found no corroboration from any seizure record, panchanama, incriminating document, financial link, communication trail, or role in import clearance. In the absence of tangible evidence connecting the appellant with the 5 live consignments or the earlier 26 consignments, both penalties were set aside.
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