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...
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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