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...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
The appellants alleged breach of natural justice due to non-supply of relied-upon documents and lack of effective hearing, but the record showed all seized and relied documents were supplied under acknowledgment and notices were ignored, indicating deliberate non-cooperation; the adjudication was therefore sustained. Confiscation of seized Indian currency was upheld as the appellants failed to explain its source. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 were held permissible under s. 13(1)-(2), but the cumulative penalty on each appellant was reduced in the interest of justice, with prior pre-deposit adjusted against the reduced penalty. - AT
The appellants alleged breach of natural justice due to non-supply of relied-upon documents and lack of effective hearing, but the record showed all seized and relied documents were supplied under acknowledgment and notices were ignored, indicating deliberate non-cooperation; the adjudication was therefore sustained. Confiscation of seized Indian currency was upheld as the appellants failed to explain its source. Separate penalties for contraventions of ss. 3(a), 3(b), 3(d) and 4 were held permissible under s. 13(1)-(2), but the cumulative penalty on each appellant was reduced in the interest of justice, with prior pre-deposit adjusted against the reduced penalty. - AT
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