Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
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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