Cross-border secondment reimbursements require separate employment and knowledge-transfer analysis before taxation as included services under the Indi...
Customs procedure uniformity requires adoption of model clearance practices, subject to specific local requirements and infrastructure or geographical...
Seizure of unmarked gold under Section 110 of the Customs Act, 1962 requires reasonable belief based on tangible material and objective circumstances existing at the time of seizure. Unexplained possession combined with purity comparable to domestic gold is insufficient, and without the required belief, the reverse burden under Section 123 cannot be invoked. Confiscation cannot rest solely on retracted statements without independent corroboration of foreign origin and smuggled character; reliance on statements also requires compliance with Section 138B. Penalties for smuggling or abetment require evidence establishing involvement.
Seizure of unmarked gold under Section 110 of the Customs Act, 1962 requires reasonable belief based on tangible material and objective circumstances existing at the time of seizure. Unexplained possession combined with purity comparable to domestic gold is insufficient, and without the required belief, the reverse burden under Section 123 cannot be invoked. Confiscation cannot rest solely on retracted statements without independent corroboration of foreign origin and smuggled character; reliance on statements also requires compliance with Section 138B. Penalties for smuggling or abetment require evidence establishing involvement.
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