Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
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