COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Reasonable belief based on definite material existing at seizure is a precondition to seizing gold outside a Customs station and to shifting the statutory burden of proving its non-smuggled character. The absence of foreign markings, the gold's purity, and lack of evidence of foreign origin, illicit importation, or the manner of smuggling cannot support that belief; domestic-procurement documents must be rebutted through investigation. On these principles, confiscation was set aside and related penalties did not survive. Reliance on witness statements under Section 138B did not invalidate adjudication where no specific request for cross-examination had been made before the adjudicating authority.
Reasonable belief based on definite material existing at seizure is a precondition to seizing gold outside a Customs station and to shifting the statutory burden of proving its non-smuggled character. The absence of foreign markings, the gold's purity, and lack of evidence of foreign origin, illicit importation, or the manner of smuggling cannot support that belief; domestic-procurement documents must be rebutted through investigation. On these principles, confiscation was set aside and related penalties did not survive. Reliance on witness statements under Section 138B did not invalidate adjudication where no specific request for cross-examination had been made before the adjudicating authority.
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