Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
CESTAT dismissed the appeal by the Revenue and upheld the impugned order, quashing confiscation and penalty relating to recovery of 80 bags of posta dana. The Tribunal held that the Department failed to discharge the burden of proof that the consignment was of foreign origin or smuggled: seizure relied solely on invoice verification and opinions of three local traders without specifying any third country, and no expert report or analysis from a notified laboratory was procured. As posta dana is not a commodity specified under s.123 of the Customs Act, the onus to establish illicit import lay squarely on the authorities. Documentary gaps, if any, should be addressed under domestic law, not by invoking the Customs Act.
CESTAT dismissed the appeal by the Revenue and upheld the impugned order, quashing confiscation and penalty relating to recovery of 80 bags of posta dana. The Tribunal held that the Department failed to discharge the burden of proof that the consignment was of foreign origin or smuggled: seizure relied solely on invoice verification and opinions of three local traders without specifying any third country, and no expert report or analysis from a notified laboratory was procured. As posta dana is not a commodity specified under s.123 of the Customs Act, the onus to establish illicit import lay squarely on the authorities. Documentary gaps, if any, should be addressed under domestic law, not by invoking the Customs Act.
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