Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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AT upheld the admissibility and evidentiary value of statements recorded u/s 40 FERA, despite subsequent retraction, holding that retraction alone does not establish involuntariness and noting sufficient independent and cogent corroborative evidence, including recovered documents, seized cash and corroborating statements. AT affirmed findings of contravention of Ss. 8(1), 8(2), 9(1)(f)(i) and 14 FERA, rejecting the appellant's challenge to the merits of the adjudication. However, considering the appellant's age and prior deposit of part of the penalty, AT exercised discretion to reduce the penalty to Rs. 9,00,000/-, directing adjustment of amounts already deposited/released. Appeal was thus partly allowed, limited to quantum of penalty.
AT upheld the admissibility and evidentiary value of statements recorded u/s 40 FERA, despite subsequent retraction, holding that retraction alone does not establish involuntariness and noting sufficient independent and cogent corroborative evidence, including recovered documents, seized cash and corroborating statements. AT affirmed findings of contravention of Ss. 8(1), 8(2), 9(1)(f)(i) and 14 FERA, rejecting the appellant's challenge to the merits of the adjudication. However, considering the appellant's age and prior deposit of part of the penalty, AT exercised discretion to reduce the penalty to Rs. 9,00,000/-, directing adjustment of amounts already deposited/released. Appeal was thus partly allowed, limited to quantum of penalty.
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