Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at the time of interception and the third party's statement under Section 108 of the Customs Act to lack credibility and voluntary nature. It noted the failure to cross-examine Mr. BSB made his statement inadmissible. - The Tribunal concluded that the appellant presented cogent evidence of the gold's legitimate source through business records and testimonies, which were supported by the refinery's confirmation of melting and refining the gold. - The Tribunal allowed the appeals, setting aside the impugned orders.
Absolute Confiscation - penalty - town seizure - Smuggling - illicit transport of Gold - burden to prove - The CESTAT found the statements recorded from the employees at the time of interception and the third party's statement under Section 108 of the Customs Act to lack credibility and voluntary nature. It noted the failure to cross-examine Mr. BSB made his statement inadmissible. - The Tribunal concluded that the appellant presented cogent evidence of the gold's legitimate source through business records and testimonies, which were supported by the refinery's confirmation of melting and refining the gold. - The Tribunal allowed the appeals, setting aside the impugned orders.
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