Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden of proof does indeed shift to the person from whose possession the goods were seized under section 123, emphasizing the necessity of proving that the goods were not smuggled. The Tribunal confirmed the confiscation under section 111 was justified based on the evidence presented, including the frequency of travel by the Main Accused and the nature of the goods being consistent with smuggling activities. The evidence from electronic devices and a diary supported the assumption of smuggling.
Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden of proof does indeed shift to the person from whose possession the goods were seized under section 123, emphasizing the necessity of proving that the goods were not smuggled. The Tribunal confirmed the confiscation under section 111 was justified based on the evidence presented, including the frequency of travel by the Main Accused and the nature of the goods being consistent with smuggling activities. The evidence from electronic devices and a diary supported the assumption of smuggling.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
