Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The HC dismissed the appellant's reference, holding its jurisdiction under the statutory scheme is confined to questions of law and it cannot reappraise findings of fact settled by the Adjudicating Authority and Appellate Tribunal. The court found no perversity in the impugned factual inferences, upheld admissibility and corroborative value of statements and seized material, and concluded the respondent agency lawfully exercised confiscation powers over Indian currency and contraband. The appellant failed to discharge the shifted evidential onus to prove lawful source or lack of intent to illegally procure foreign exchange; the conduct and recoveries established attempted contravention. Consequently, the adjudicatory and appellate orders were affirmed and the appeal dismissed.
TaxTMI 
TaxTMI 
