Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
CESTAT allowed the appeal, finding the silver granules seizure unwarranted. The 10 kg silver, below the 100 kg threshold, was improperly seized by a Superintendent lacking competent authority. The department failed to establish smuggling evidence, while the appellant demonstrated legitimate purchase through invoice. The adjudicating authority violated principles of natural justice by denying cross-examination, relying solely on one-sided testimony. Consequently, the tribunal nullified both the confiscation order and imposed penalty, emphasizing procedural irregularities and lack of substantive proof of illicit intent.
CESTAT allowed the appeal, finding the silver granules seizure unwarranted. The 10 kg silver, below the 100 kg threshold, was improperly seized by a Superintendent lacking competent authority. The department failed to establish smuggling evidence, while the appellant demonstrated legitimate purchase through invoice. The adjudicating authority violated principles of natural justice by denying cross-examination, relying solely on one-sided testimony. Consequently, the tribunal nullified both the confiscation order and imposed penalty, emphasizing procedural irregularities and lack of substantive proof of illicit intent.
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