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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The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
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