Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under the Customs Act and therefore, the burden of proving smuggling rested with the Revenue. The appellants produced documents during interception to prove legal procurement of the betel nuts, shifting the burden of proof to the Revenue. - Since the Revenue failed to prove that the intercepted betel nuts were smuggled, the Tribunal set aside the confiscation of the goods and waived any penalties on the appellants.
Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under the Customs Act and therefore, the burden of proving smuggling rested with the Revenue. The appellants produced documents during interception to prove legal procurement of the betel nuts, shifting the burden of proof to the Revenue. - Since the Revenue failed to prove that the intercepted betel nuts were smuggled, the Tribunal set aside the confiscation of the goods and waived any penalties on the appellants.
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