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...
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CESTAT appellate proceedings involving seized gold bars. Tribunal found insufficient evidence to prove foreign origin of gold, with purity ranging 995.7 to 998.9. Revenue failed to establish 'reasonable belief' of smuggling under Customs Act. Seizure deemed improper as appellant falls under Section 123(1)(a)(i) as possessor. Tribunal directed opportunity for cross-examination of initial seizure officers and remanded case for fresh adjudication, requiring Adjudicating Authority to comprehensively reassess evidence. Appeal disposed with directions to conduct detailed reexamination, potentially leading to return of seized gold to appellant.
CESTAT appellate proceedings involving seized gold bars. Tribunal found insufficient evidence to prove foreign origin of gold, with purity ranging 995.7 to 998.9. Revenue failed to establish 'reasonable belief' of smuggling under Customs Act. Seizure deemed improper as appellant falls under Section 123(1)(a)(i) as possessor. Tribunal directed opportunity for cross-examination of initial seizure officers and remanded case for fresh adjudication, requiring Adjudicating Authority to comprehensively reassess evidence. Appeal disposed with directions to conduct detailed reexamination, potentially leading to return of seized gold to appellant.
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