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 adjudicated a gold smuggling case involving alleged abetment under Customs Act Sections 112(a) and 112(b). The tribunal found the appellant orchestrated gold smuggling through two carriers with limited financial means. Key evidence included carriers' inconsistent statements, inability to prove legitimate gold purchase, and appellant's non-cooperation during investigation. The tribunal determined the appellant was the mastermind, having funded carriers' travel and accommodation. Despite counsel's arguments challenging oral statements' evidentiary value, the tribunal upheld seizure and confiscation as lawful. The appellant's failure to appear before customs authorities and carriers' inability to substantiate gold acquisition source led to dismissal of the appeal, confirming penalties under specified statutory provisions.
CESTAT adjudicated a gold smuggling case involving alleged abetment under Customs Act Sections 112(a) and 112(b). The tribunal found the appellant orchestrated gold smuggling through two carriers with limited financial means. Key evidence included carriers' inconsistent statements, inability to prove legitimate gold purchase, and appellant's non-cooperation during investigation. The tribunal determined the appellant was the mastermind, having funded carriers' travel and accommodation. Despite counsel's arguments challenging oral statements' evidentiary value, the tribunal upheld seizure and confiscation as lawful. The appellant's failure to appear before customs authorities and carriers' inability to substantiate gold acquisition source led to dismissal of the appeal, confirming penalties under specified statutory provisions.
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