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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The CESTAT allowed the appeal, setting aside the order of confiscation and the redemption fine in respect of seized consignments of black pepper, dry peas and dry khajur, concluding that none were "notified goods" and that the Revenue failed to discharge the statutory burden of proving smuggling or foreign origin; testing reports were inconclusive. Consequently the confiscation order, the redemption fine and all penalties against the appellant proprietor and the godown-keeper were quashed. The Tribunal held that absent admissible evidence establishing illicit origin, neither confiscation nor penalty could be sustained, and the appeal was disposed of in favour of the appellant.
The CESTAT allowed the appeal, setting aside the order of confiscation and the redemption fine in respect of seized consignments of black pepper, dry peas and dry khajur, concluding that none were "notified goods" and that the Revenue failed to discharge the statutory burden of proving smuggling or foreign origin; testing reports were inconclusive. Consequently the confiscation order, the redemption fine and all penalties against the appellant proprietor and the godown-keeper were quashed. The Tribunal held that absent admissible evidence establishing illicit origin, neither confiscation nor penalty could be sustained, and the appeal was disposed of in favour of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
