CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
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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