Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Imported polyester knitted cut pile fabric, though classifiable under CTH 6001, was held to fall under the "others" sub-heading because the test report showed it was neither long pile nor looped pile fabric; being of man-made fibres, it was correctly classified under CTI 6001 92 00, and the consequential duty demand was sustained. Misdeclaration of quantity and nature of goods, including non-declaration of some goods, rendered them liable to confiscation under s.111(l) and (m) of the Customs Act, and confiscation was upheld. As the misdeclaration attracted confiscability, penalty under s.112 was also upheld, resulting in dismissal of the appeal. - CESTAT
Imported polyester knitted cut pile fabric, though classifiable under CTH 6001, was held to fall under the "others" sub-heading because the test report showed it was neither long pile nor looped pile fabric; being of man-made fibres, it was correctly classified under CTI 6001 92 00, and the consequential duty demand was sustained. Misdeclaration of quantity and nature of goods, including non-declaration of some goods, rendered them liable to confiscation under s.111(l) and (m) of the Customs Act, and confiscation was upheld. As the misdeclaration attracted confiscability, penalty under s.112 was also upheld, resulting in dismissal of the appeal. - CESTAT
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