Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Section 108 of the Customs Act was construed as an inquiry power to elicit truth, treating the inquiry as a "judicial proceeding" only for limited purposes, and not as a mechanism to record a confession akin to one under Section 164 CrPC; therefore, reliance on such statements could not, by itself, establish guilt for organised crime, counterfeit currency offences, or conspiracy. On the evidence, alleged carriage of a television set and subsequent contact with an overseas number did not prove conscious knowledge of concealed counterfeit notes, especially given baggage clearance and screening circumstances, and the investigation's failure to lodge a prompt complaint weakened the prosecution case. Interference with the acquittal was declined and the appeal was dismissed. -HC
Section 108 of the Customs Act was construed as an inquiry power to elicit truth, treating the inquiry as a "judicial proceeding" only for limited purposes, and not as a mechanism to record a confession akin to one under Section 164 CrPC; therefore, reliance on such statements could not, by itself, establish guilt for organised crime, counterfeit currency offences, or conspiracy. On the evidence, alleged carriage of a television set and subsequent contact with an overseas number did not prove conscious knowledge of concealed counterfeit notes, especially given baggage clearance and screening circumstances, and the investigation's failure to lodge a prompt complaint weakened the prosecution case. Interference with the acquittal was declined and the appeal was dismissed. -HC
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