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...
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The High Court upheld the penalty imposed u/s 112(a) of the Customs Act, 1962 on the Appellant. The Court found the order cryptic and non-speaking, violating principles of natural justice. The CESTAT and Commissioner concluded that the appellants were abettors in a fraud scheme involving Ascorbic Acid. The Commissioner determined that the Managing Director played an active role in the fraud, resulting in substantial loss to Government Revenue. The CESTAT confirmed these findings, stating no substantial question of law arises. The appeal was dismissed, affirming the abetment of duty evasion.
The High Court upheld the penalty imposed u/s 112(a) of the Customs Act, 1962 on the Appellant. The Court found the order cryptic and non-speaking, violating principles of natural justice. The CESTAT and Commissioner concluded that the appellants were abettors in a fraud scheme involving Ascorbic Acid. The Commissioner determined that the Managing Director played an active role in the fraud, resulting in substantial loss to Government Revenue. The CESTAT confirmed these findings, stating no substantial question of law arises. The appeal was dismissed, affirming the abetment of duty evasion.
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