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...
CESTAT ruled that gold seizure was unwarranted due to insufficient evidence of foreign origin. Revenue failed to demonstrate reasonable belief under Section 110, while the appellant provided procurement invoices, profit and loss accounts, income tax returns, and GST payment records. The tribunal held the gold confiscation unsustainable, ordered its release to the owner, and vacated associated penalties. The appellate order set aside the original confiscation order, granting complete relief to the appellants and mandating the return of both gold and vehicle.
CESTAT ruled that gold seizure was unwarranted due to insufficient evidence of foreign origin. Revenue failed to demonstrate reasonable belief under Section 110, while the appellant provided procurement invoices, profit and loss accounts, income tax returns, and GST payment records. The tribunal held the gold confiscation unsustainable, ordered its release to the owner, and vacated associated penalties. The appellate order set aside the original confiscation order, granting complete relief to the appellants and mandating the return of both gold and vehicle.
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