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...
Statutory presumption over seized gold under customs law arose only if the Department first established a reasonable belief at seizure, supported by objective material; suspicion, town-area recovery, purity alone, or a recital of foreign origin were insufficient. The Tribunal also held that investigation statements could not, without the safeguards required by law and independent corroboration, sustain findings of smuggling or document fabrication. Because the Revenue failed to prove smuggled origin or conscious falsity in the supporting records, the confiscation failed and the penalties for dealing with confiscable goods and for false documents were set aside.
Statutory presumption over seized gold under customs law arose only if the Department first established a reasonable belief at seizure, supported by objective material; suspicion, town-area recovery, purity alone, or a recital of foreign origin were insufficient. The Tribunal also held that investigation statements could not, without the safeguards required by law and independent corroboration, sustain findings of smuggling or document fabrication. Because the Revenue failed to prove smuggled origin or conscious falsity in the supporting records, the confiscation failed and the penalties for dealing with confiscable goods and for false documents were set aside.
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