Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's statement regarding the gold's origin, and the invalidity of the seizure notice led the Tribunal to rule in favor of the appellant. The CESTAT found insufficient evidence to support the allegations of smuggling and deemed the confiscation unjustified. Consequently, the court ordered the release of the gold to the appellant and overturned the penalties imposed.
The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's statement regarding the gold's origin, and the invalidity of the seizure notice led the Tribunal to rule in favor of the appellant. The CESTAT found insufficient evidence to support the allegations of smuggling and deemed the confiscation unjustified. Consequently, the court ordered the release of the gold to the appellant and overturned the penalties imposed.
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