Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
CESTAT ruled on the jurisdictional scope of baggage-related customs appeals. The tribunal determined that goods recovered from a passenger's person cannot be automatically presumed as "baggage" under the Customs Act, 1962. The onus of proof remains with the customs department to establish the nature of goods intercepted during domestic transit. The tribunal maintained its appellate jurisdiction for such cases, rejecting automatic application of Baggage Rules, 2016 to domestic airport interceptions. Consequently, the appeal was directed to be filed before the appropriate appellate forum, with a nuanced interpretation emphasizing that imported consumer goods found domestically cannot be presumptively classified as smuggled items.
CESTAT ruled on the jurisdictional scope of baggage-related customs appeals. The tribunal determined that goods recovered from a passenger's person cannot be automatically presumed as "baggage" under the Customs Act, 1962. The onus of proof remains with the customs department to establish the nature of goods intercepted during domestic transit. The tribunal maintained its appellate jurisdiction for such cases, rejecting automatic application of Baggage Rules, 2016 to domestic airport interceptions. Consequently, the appeal was directed to be filed before the appropriate appellate forum, with a nuanced interpretation emphasizing that imported consumer goods found domestically cannot be presumptively classified as smuggled items.
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TaxTMI 
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