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...
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An authorised courier was not liable for regulatory action or penalty for abetment of smuggling where no evidence established its involvement in, or knowledge of, gold concealed in consignment cartons. The concealment was detectable only by X-ray examination upon arrival, while the courier acted bona fide and exercised due diligence. Proceedings for penalty relating to the contraband had also been dropped. The Tribunal sustained the order dropping proceedings against the courier and dismissed the Revenue's appeal.
An authorised courier was not liable for regulatory action or penalty for abetment of smuggling where no evidence established its involvement in, or knowledge of, gold concealed in consignment cartons. The concealment was detectable only by X-ray examination upon arrival, while the courier acted bona fide and exercised due diligence. Proceedings for penalty relating to the contraband had also been dropped. The Tribunal sustained the order dropping proceedings against the courier and dismissed the Revenue's appeal.
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