Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry into consideration paid. Foreign origin and smuggled nature of gold not conclusively established beyond relying on Appellant's statements, which were hearsay. Lack of corroborative substantive evidence renders hearsay inadmissible. Revenue's case based on presumptions and assumptions instead of substantive evidence. Since gold not liable for confiscation, penalty u/s 112(b) on Appellant set aside. Appeal allowed.
Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry into consideration paid. Foreign origin and smuggled nature of gold not conclusively established beyond relying on Appellant's statements, which were hearsay. Lack of corroborative substantive evidence renders hearsay inadmissible. Revenue's case based on presumptions and assumptions instead of substantive evidence. Since gold not liable for confiscation, penalty u/s 112(b) on Appellant set aside. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
