Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Statements recorded during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed.
Statements recorded during inquiry under the Customs Act are admissible for proving their truth only if the deponent is examined as a witness before the adjudicating authority and the authority forms an opinion to admit them, followed by opportunity for cross examination; this mandatory procedure in analogous provisions for customs and central excise neutralises coercion risk. The impugned penalty rested solely on inquiry statements recorded without following that procedure, so such statements could not sustain a penalty for abetment under the customs penalty provision. Consequently, the penalty imposed on the appellants was quashed and the appeals allowed.
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