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...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
