Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Statements recorded during customs inquiries are relevant only if the maker is examined as a witness before the adjudicating authority, the authority forms an opinion to admit the statement in the interests of justice, and the opposing party is afforded cross examination; absent that procedure the statement lacks evidential value. Where goods are seized as suspected smuggled articles, the burden to prove they are not smuggled lies on the person from whose possession they were taken (or an owner claimant); however, lacking foreign markings or requisite purity, the Revenue must prove a reasonable belief of foreign origin. Penalties imposed on a non possessor/non claimant were set aside and the appeal allowed.
Statements recorded during customs inquiries are relevant only if the maker is examined as a witness before the adjudicating authority, the authority forms an opinion to admit the statement in the interests of justice, and the opposing party is afforded cross examination; absent that procedure the statement lacks evidential value. Where goods are seized as suspected smuggled articles, the burden to prove they are not smuggled lies on the person from whose possession they were taken (or an owner claimant); however, lacking foreign markings or requisite purity, the Revenue must prove a reasonable belief of foreign origin. Penalties imposed on a non possessor/non claimant were set aside and the appeal allowed.
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