Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
CESTAT allowed the appeal and set aside the penalty imposed under Section 112 of the Customs Act, 1962. The seized leather jackets and readymade garments, though recovered from bags in a parcel van leased to the appellant, are not notified goods under Section 123. Consequently, the burden lay on the Department to prove that the goods were smuggled and cleared without payment of customs duty. As no corroborative evidence was produced to establish smuggled nature or the appellant's involvement beyond mere transportation, the penal liability was held unsustainable.
CESTAT allowed the appeal and set aside the penalty imposed under Section 112 of the Customs Act, 1962. The seized leather jackets and readymade garments, though recovered from bags in a parcel van leased to the appellant, are not notified goods under Section 123. Consequently, the burden lay on the Department to prove that the goods were smuggled and cleared without payment of customs duty. As no corroborative evidence was produced to establish smuggled nature or the appellant's involvement beyond mere transportation, the penal liability was held unsustainable.
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