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...
Burden of proof in a town seizure of gold was discharged by purchase register entries, purchase invoices, GST returns and job work challans showing lawful procurement and tax-paid stock. Because the gold bore no foreign-origin markings and the adjudicating authority had ignored this documentary evidence, the presumption of smuggling was rebutted. The allegation that the gold was foreign origin was therefore unsustainable, confiscation was not justified, and release of the seized gold was directed. As the penalties were only consequential to the confiscation, they too could not survive and were set aside.
Burden of proof in a town seizure of gold was discharged by purchase register entries, purchase invoices, GST returns and job work challans showing lawful procurement and tax-paid stock. Because the gold bore no foreign-origin markings and the adjudicating authority had ignored this documentary evidence, the presumption of smuggling was rebutted. The allegation that the gold was foreign origin was therefore unsustainable, confiscation was not justified, and release of the seized gold was directed. As the penalties were only consequential to the confiscation, they too could not survive and were set aside.
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