Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Exotic birds and mammals not being notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to prove their smuggled character. The Tribunal found that the supplier's statement and the domestic supply chain explained possession, while no independent corroborative evidence showed illegal importation; mere suspicion or alleged foreign origin was insufficient. On that basis, confiscation of the seized birds and mammals was set aside, the penalty failed with the smuggling case, and the vehicle could not be confiscated once the main allegation collapsed. Release of the goods and vehicle was upheld.
Exotic birds and mammals not being notified goods under Section 123 of the Customs Act, the burden remained on the Revenue to prove their smuggled character. The Tribunal found that the supplier's statement and the domestic supply chain explained possession, while no independent corroborative evidence showed illegal importation; mere suspicion or alleged foreign origin was insufficient. On that basis, confiscation of the seized birds and mammals was set aside, the penalty failed with the smuggling case, and the vehicle could not be confiscated once the main allegation collapsed. Release of the goods and vehicle was upheld.
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