Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Section 108 statements may be relied on in customs penalty adjudication only after the maker is examined, admissibility is determined in the interests of justice, and the affected person receives an opportunity for cross-examination under Section 138B. Non-compliance renders such statements inadmissible and cannot sustain a penalty founded solely on them. Uncertified call-detail records and WhatsApp chats, particularly where no relevant communications are shown, do not reliably establish collusion. Abetment of gold smuggling requires a nexus to the seized goods or prohibited dealings; a customs employee's omission or negligence alone is insufficient. The penalty was set aside.
Section 108 statements may be relied on in customs penalty adjudication only after the maker is examined, admissibility is determined in the interests of justice, and the affected person receives an opportunity for cross-examination under Section 138B. Non-compliance renders such statements inadmissible and cannot sustain a penalty founded solely on them. Uncertified call-detail records and WhatsApp chats, particularly where no relevant communications are shown, do not reliably establish collusion. Abetment of gold smuggling requires a nexus to the seized goods or prohibited dealings; a customs employee's omission or negligence alone is insufficient. The penalty was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
