Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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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