Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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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