Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Gold, a notified item under Section 123 of the Customs Act, was recovered from an appellant's personal possession and from concealment in a car; the claim of licit acquisition required the claimants to discharge the statutory reverse burden. As the appellants failed to prove lawful import/possession and relied on belated documents and retraction of statements, the gold was held to be smuggled and liable to confiscation under Section 111, resulting in upholding of absolute confiscation. Their knowing involvement in handling, transportation, and possession justified penalties under Section 112(b); the penalties were held reasonable and not liable to interference. Appeal dismissed - CESTAT
Gold, a notified item under Section 123 of the Customs Act, was recovered from an appellant's personal possession and from concealment in a car; the claim of licit acquisition required the claimants to discharge the statutory reverse burden. As the appellants failed to prove lawful import/possession and relied on belated documents and retraction of statements, the gold was held to be smuggled and liable to confiscation under Section 111, resulting in upholding of absolute confiscation. Their knowing involvement in handling, transportation, and possession justified penalties under Section 112(b); the penalties were held reasonable and not liable to interference. Appeal dismissed - CESTAT
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