Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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...
Electronic records on a seized/reconstructed DVD were held inadmissible because authenticity, genuineness and reliability could not be verified from the original device and no statutory certificate was produced, therefore the DVD-derived printouts could not support penalty under Section 114AA and the penalties were set aside. A co-accused's statement retracted before a court was held unreliable and cannot implicate the appellant absent independent corroboration, so that retracted statement was disregarded. Because the essential statutory ingredients to attract the customs penalty were not established and no nexus was proved, the penalty imposition was unsustainable and overturned in favour of the appellant.
Electronic records on a seized/reconstructed DVD were held inadmissible because authenticity, genuineness and reliability could not be verified from the original device and no statutory certificate was produced, therefore the DVD-derived printouts could not support penalty under Section 114AA and the penalties were set aside. A co-accused's statement retracted before a court was held unreliable and cannot implicate the appellant absent independent corroboration, so that retracted statement was disregarded. Because the essential statutory ingredients to attract the customs penalty were not established and no nexus was proved, the penalty imposition was unsustainable and overturned in favour of the appellant.
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