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...
Tribunal held Adjudicating Authority's order cryptic, failing to examine appellants' defense regarding legitimate procurement and supply of gold as business transaction. Authority did not evaluate evidence u/s 108, authenticity of duty-paid invoices, or assayer's disclaimer on foreign origin. Passing common order without appreciating individual facts and evidence amounts to non-application of mind, violating principles of natural justice. Matter remanded to Original Authority for fresh adjudication as impugned order lacked reasoning, not a speaking order. Appeal allowed by way of remand to Adjudicating Authority.
Tribunal held Adjudicating Authority's order cryptic, failing to examine appellants' defense regarding legitimate procurement and supply of gold as business transaction. Authority did not evaluate evidence u/s 108, authenticity of duty-paid invoices, or assayer's disclaimer on foreign origin. Passing common order without appreciating individual facts and evidence amounts to non-application of mind, violating principles of natural justice. Matter remanded to Original Authority for fresh adjudication as impugned order lacked reasoning, not a speaking order. Appeal allowed by way of remand to Adjudicating Authority.
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