Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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