Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Levy of penalty - Smuggling - parts of wild animals - Prohibited goods or not - the Revenue failed to conclusively prove that the goods in question were prohibited items as alleged. The reliance on the visual examination by an inspector from the Forest Department, who was not an expert and whose opinion was uncertain and inconclusive, was deemed insufficient. The Tribunal noted the lack of a definitive conclusion or written opinion regarding the nature of the consignments. - AT
Levy of penalty - Smuggling - parts of wild animals - Prohibited goods or not - the Revenue failed to conclusively prove that the goods in question were prohibited items as alleged. The reliance on the visual examination by an inspector from the Forest Department, who was not an expert and whose opinion was uncertain and inconclusive, was deemed insufficient. The Tribunal noted the lack of a definitive conclusion or written opinion regarding the nature of the consignments. - AT
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