Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 - levy of penalty - The case involved the seizure and subsequent confiscation of a vehicle allegedly involved in smuggling activities. The appellant, the owner of the vehicle, claimed innocence, stating that the driver loaded the goods without his knowledge. Despite contesting the allegations and highlighting financial hardship, the Adjudicating Authority imposed a redemption fine and penalty. The appellant appealed, arguing lack of evidence and financial strain. The CESTAT, while acknowledging the appellant's limited involvement and financial condition, upheld partial accountability and reduced the penalties imposed.
Confiscation of seized truck u/s 115(2) of the Customs Act, 1962 - levy of penalty - The case involved the seizure and subsequent confiscation of a vehicle allegedly involved in smuggling activities. The appellant, the owner of the vehicle, claimed innocence, stating that the driver loaded the goods without his knowledge. Despite contesting the allegations and highlighting financial hardship, the Adjudicating Authority imposed a redemption fine and penalty. The appellant appealed, arguing lack of evidence and financial strain. The CESTAT, while acknowledging the appellant's limited involvement and financial condition, upheld partial accountability and reduced the penalties imposed.
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