Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
For non-notified goods such as black pepper and socks, the Customs Act places the burden on Revenue to prove their smuggled character before confiscation can be sustained. Failure to discharge that burden means the goods are not liable to confiscation, and penalties imposed solely as a consequence of confiscation cannot stand. The confiscation order and consequential penalties were set aside, with consequential relief.
For non-notified goods such as black pepper and socks, the Customs Act places the burden on Revenue to prove their smuggled character before confiscation can be sustained. Failure to discharge that burden means the goods are not liable to confiscation, and penalties imposed solely as a consequence of confiscation cannot stand. The confiscation order and consequential penalties were set aside, with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
