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...
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CESTAT analyzed a case involving seizure of 3499.750gm of gold allegedly smuggled from Myanmar. The Tribunal found insufficient evidence to establish smuggling, noting lack of reasonable belief under Section 110 and 123 of Customs Act, 1962. The department failed to provide cogent proof of foreign origin or smuggling. Procedural irregularities, including non-compliance with Section 138B and principles of natural justice, further weakened the case. Consequently, the Tribunal allowed the appeal, ruling that the seized goods were not liable for confiscation and the involved parties were not subject to penalties.
CESTAT analyzed a case involving seizure of 3499.750gm of gold allegedly smuggled from Myanmar. The Tribunal found insufficient evidence to establish smuggling, noting lack of reasonable belief under Section 110 and 123 of Customs Act, 1962. The department failed to provide cogent proof of foreign origin or smuggling. Procedural irregularities, including non-compliance with Section 138B and principles of natural justice, further weakened the case. Consequently, the Tribunal allowed the appeal, ruling that the seized goods were not liable for confiscation and the involved parties were not subject to penalties.
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