Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Burden of proof in customs proceedings shifts to the respondent only upon a reasonable belief that goods are smuggled; here the department admitted domestic purchase invoices and produced no corroborative evidence of foreign origin, so the asserted smuggled character was unproven and confiscation could not be sustained. The appellate authority set aside the original detention and ordered unconditional release of the specified gold bar because proof of domestic chain of transaction and lawful acquisition was established and the Revenue failed to discharge evidentiary requirements.
Burden of proof in customs proceedings shifts to the respondent only upon a reasonable belief that goods are smuggled; here the department admitted domestic purchase invoices and produced no corroborative evidence of foreign origin, so the asserted smuggled character was unproven and confiscation could not be sustained. The appellate authority set aside the original detention and ordered unconditional release of the specified gold bar because proof of domestic chain of transaction and lawful acquisition was established and the Revenue failed to discharge evidentiary requirements.
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