Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided by the respondents, including invoices, stock registers, and GST returns, which were verified by the Customs authorities. The documents substantiated the respondents' claims of lawful procurement and transfer of gold. The Tribunal noted the Department's failure to disclose crucial follow-up reports from Kolkata Customs that supported the respondents' case. The Tribunal concluded that the respondents successfully discharged their burden of proof, and the seized gold was of Indian origin and legally possessed. - The appeals filed by the Department are dismissed. The Commissioner is directed to return the seized gold or its sale proceeds along with interest as per rules within six weeks.
Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided by the respondents, including invoices, stock registers, and GST returns, which were verified by the Customs authorities. The documents substantiated the respondents' claims of lawful procurement and transfer of gold. The Tribunal noted the Department's failure to disclose crucial follow-up reports from Kolkata Customs that supported the respondents' case. The Tribunal concluded that the respondents successfully discharged their burden of proof, and the seized gold was of Indian origin and legally possessed. - The appeals filed by the Department are dismissed. The Commissioner is directed to return the seized gold or its sale proceeds along with interest as per rules within six weeks.
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