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...
For smuggled notified gold recovered from premises under a person's possession or control, the burden shifts to that person to prove lawful import, procurement or possession. On the facts recorded, no documents or plausible explanation supported licit storage, and the surrounding circumstances independently showed keeping, harbouring and dealing with goods liable to confiscation, so liability under sections 112(a) and 112(b) was sustained. The penalty was nevertheless reduced because the seized gold lacked foreign markings and the departmental statements had not satisfied the safeguards contemplated by section 138B, making those factors relevant to quantum but not to exoneration. The appeal was partly allowed only on penalty.
For smuggled notified gold recovered from premises under a person's possession or control, the burden shifts to that person to prove lawful import, procurement or possession. On the facts recorded, no documents or plausible explanation supported licit storage, and the surrounding circumstances independently showed keeping, harbouring and dealing with goods liable to confiscation, so liability under sections 112(a) and 112(b) was sustained. The penalty was nevertheless reduced because the seized gold lacked foreign markings and the departmental statements had not satisfied the safeguards contemplated by section 138B, making those factors relevant to quantum but not to exoneration. The appeal was partly allowed only on penalty.
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