Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective material to support their belief that the Arecanuts were of foreign origin. - Despite relying on trade opinions and the ARDF report, the court determines that the evidence provided was insufficient to establish a valid "reason to believe" under the Customs Act. - Based on the findings, the court quashes the seizure order and directs the release of the goods, as the Revenue Authorities failed to meet the legal requirements for seizure.
Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective material to support their belief that the Arecanuts were of foreign origin. - Despite relying on trade opinions and the ARDF report, the court determines that the evidence provided was insufficient to establish a valid "reason to believe" under the Customs Act. - Based on the findings, the court quashes the seizure order and directs the release of the goods, as the Revenue Authorities failed to meet the legal requirements for seizure.
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