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...
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...
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The High Court quashed the conviction of the Applicant under the Customs Act and the Gold (Control) Act. The prosecution failed to follow the prescribed procedure u/s 102 of the Customs Act for search and seizure. The seized gold bars were not produced as evidence before the trial court, instead only the paper label was presented along with a different gold bar. The courts below erred in accepting the prosecution's case despite the lack of adherence to statutory procedures and inadequate evidence. The High Court held that the prosecution failed to prove its case beyond reasonable doubt, rendering the conviction unsustainable.
The High Court quashed the conviction of the Applicant under the Customs Act and the Gold (Control) Act. The prosecution failed to follow the prescribed procedure u/s 102 of the Customs Act for search and seizure. The seized gold bars were not produced as evidence before the trial court, instead only the paper label was presented along with a different gold bar. The courts below erred in accepting the prosecution's case despite the lack of adherence to statutory procedures and inadequate evidence. The High Court held that the prosecution failed to prove its case beyond reasonable doubt, rendering the conviction unsustainable.
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