Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
Exemption for vanaspati in unit containers is excluded only when the specified goods themselves bear a brand name and are put up for retail sale. A brand name appearing solely on sale invoices is not use of that name upon the goods or their containers; therefore, the exclusion under Notification No. 6/2003-CE does not apply where the revenue cannot prove branding of the cleared goods. Earlier manufacture of branded goods creates suspicion but does not establish branding of later clearances. Duty, interest and penalty cannot be sustained on invoice references alone. Penalty also requires material showing fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty.
Exemption for vanaspati in unit containers is excluded only when the specified goods themselves bear a brand name and are put up for retail sale. A brand name appearing solely on sale invoices is not use of that name upon the goods or their containers; therefore, the exclusion under Notification No. 6/2003-CE does not apply where the revenue cannot prove branding of the cleared goods. Earlier manufacture of branded goods creates suspicion but does not establish branding of later clearances. Duty, interest and penalty cannot be sustained on invoice references alone. Penalty also requires material showing fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
