Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
Page of 4826
Press 'Enter' after typing page number.
9921 to 9940 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT allowed the appeal, quashed the impugned order of confiscation and set aside penalties imposed under s.112 of the Customs Act. The Tribunal held that the revenue failed to discharge the statutory burden under s.123 to prove the goods were smuggled or of foreign/Nepali origin; no admissible expert opinion or evidentiary material was produced to establish foreign origin, and the appellant's contemporaneous purchase records from local farmers were not refuted by concrete findings. Because the seized peas are not specified under s.123, confiscation could not be sustained on the record, and the consequential penal imposition under s.112 was accordingly annulled.
CESTAT allowed the appeal, quashed the impugned order of confiscation and set aside penalties imposed under s.112 of the Customs Act. The Tribunal held that the revenue failed to discharge the statutory burden under s.123 to prove the goods were smuggled or of foreign/Nepali origin; no admissible expert opinion or evidentiary material was produced to establish foreign origin, and the appellant's contemporaneous purchase records from local farmers were not refuted by concrete findings. Because the seized peas are not specified under s.123, confiscation could not be sustained on the record, and the consequential penal imposition under s.112 was accordingly annulled.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
