Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Section 123 places the burden on a person found in conscious possession of notified gold to establish lawful importation or acquisition. Where no lawful-source evidence is produced and surrounding material supports illicit origin, gold may be absolutely confiscated under customs law. Currency may be confiscated as sale proceeds where investigation material links it to prior sales of smuggled gold. Penalties for knowingly dealing in smuggled goods require evidence of conscious involvement. Mere familial relationship, awareness of another's conduct, employment, or routine work instructions do not establish abetment or liability without independent corroboration of knowledge, active participation or complicity.
Section 123 places the burden on a person found in conscious possession of notified gold to establish lawful importation or acquisition. Where no lawful-source evidence is produced and surrounding material supports illicit origin, gold may be absolutely confiscated under customs law. Currency may be confiscated as sale proceeds where investigation material links it to prior sales of smuggled gold. Penalties for knowingly dealing in smuggled goods require evidence of conscious involvement. Mere familial relationship, awareness of another's conduct, employment, or routine work instructions do not establish abetment or liability without independent corroboration of knowledge, active participation or complicity.
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