Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings. The person in possession had stated that it was purchased from a legitimate source in Chennai. Therefore, the Customs Officer lacked sufficient basis to conclude that the gold was of foreign origin or smuggled. - The appellant provided detailed evidence of the gold purchase transaction, including the source of funds and the seller's details. The Tribunal found this evidence credible and sufficient to establish the legitimacy of the purchase. - Consequently, the Tribunal set aside the impugned order, granting the appellant consequential benefits.
Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings. The person in possession had stated that it was purchased from a legitimate source in Chennai. Therefore, the Customs Officer lacked sufficient basis to conclude that the gold was of foreign origin or smuggled. - The appellant provided detailed evidence of the gold purchase transaction, including the source of funds and the seller's details. The Tribunal found this evidence credible and sufficient to establish the legitimacy of the purchase. - Consequently, the Tribunal set aside the impugned order, granting the appellant consequential benefits.
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