Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Seizure of gold and a vehicle by police authorities from the appellant and others. The police handed over the seized goods to customs authorities. The appellant is the brother-in-law of the co-accused, who was coming from Riyadh. The appellant went to receive the co-accused at the airport, being a close relative. There is no confessional statement from the appellant about being aware of the gold. The Bombay High Court has held that goods seized by police and handed over to customs are not "goods seized" u/s 123 of the Customs Act, making it inapplicable in this case. The co-accused stated the appellant was unaware of the foreign marked gold (FMG) in his luggage. The allegation of taking a longer route to evade authorities lacks evidence. The appellant, a police constable, stated he went to receive his brother-in-law and was unaware of the items in his baggage. There is no substantive evidence against the appellant, and the appeal is liable to be allowed.
Seizure of gold and a vehicle by police authorities from the appellant and others. The police handed over the seized goods to customs authorities. The appellant is the brother-in-law of the co-accused, who was coming from Riyadh. The appellant went to receive the co-accused at the airport, being a close relative. There is no confessional statement from the appellant about being aware of the gold. The Bombay High Court has held that goods seized by police and handed over to customs are not "goods seized" u/s 123 of the Customs Act, making it inapplicable in this case. The co-accused stated the appellant was unaware of the foreign marked gold (FMG) in his luggage. The allegation of taking a longer route to evade authorities lacks evidence. The appellant, a police constable, stated he went to receive his brother-in-law and was unaware of the items in his baggage. There is no substantive evidence against the appellant, and the appeal is liable to be allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
