Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
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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TaxTMI 
TaxTMI 
of 4894 
