Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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