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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The Calcutta High Court considered a case involving the clandestine removal of wire rods and the levy of a penalty under Rule 26 of the Central Excise Rules, 2002. The court noted the lack of specific findings on the confiscable nature of the goods and the failure to follow a previous order. The appellant provided details of brokers and transporters involved. The tribunal found the penalty justified based on various evidence, including computerized records and statements. The appellate authority upheld the penalty, considering the lack of invoice evidence and rejecting a belated retraction. The court referred to the Supreme Court decision on voluntary confessional statements. The tribunal affirmed the findings, distinguishing a previous case. Ultimately, the court found no substantial legal questions, leading to the dismissal of the appeal.
The Calcutta High Court considered a case involving the clandestine removal of wire rods and the levy of a penalty under Rule 26 of the Central Excise Rules, 2002. The court noted the lack of specific findings on the confiscable nature of the goods and the failure to follow a previous order. The appellant provided details of brokers and transporters involved. The tribunal found the penalty justified based on various evidence, including computerized records and statements. The appellate authority upheld the penalty, considering the lack of invoice evidence and rejecting a belated retraction. The court referred to the Supreme Court decision on voluntary confessional statements. The tribunal affirmed the findings, distinguishing a previous case. Ultimately, the court found no substantial legal questions, leading to the dismissal of the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
