Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
The primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
The primary issue is whether the appellant can be held liable under Sections 112(a) and 112(b) for smuggling and penalized for foreign-origin cigarettes found in a seized vehicle. The tribunal found no evidence linking the appellant to loading, transporting, ownership, or control of the vehicle and thus no proof of knowledge, connivance, or abetment - penalties on the appellant were therefore annulled. A secondary issue is validity of confiscation of the cover consignment (phool jhadus): because those goods were used to conceal illicit cigarettes, their confiscation and release against redemption fine was upheld. - CESTAT
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