Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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