Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
Page of 4824
Press 'Enter' after typing page number.
2901 to 2920 of 96463 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 123's reverse evidential burden applies to seized melted or unmarked gold: once officers form a reasonable belief of smuggling, the possessor must prove lawful acquisition, and the adjudicator may examine the reasonableness of that belief and confidential intelligence. Because appellants failed to satisfactorily account for the seized gold and cash-documentary discrepancies, absence of customer records, fabricated post-seizure documents and unexplained forensic stock differences-the Tribunal found confiscation justified on the preponderance of probabilities. However, penalty proceedings under Section 112 were set aside for lack of specific sub clause identification in the show cause notice, and the penalty on a deceased appellant was quashed as personal.
Section 123's reverse evidential burden applies to seized melted or unmarked gold: once officers form a reasonable belief of smuggling, the possessor must prove lawful acquisition, and the adjudicator may examine the reasonableness of that belief and confidential intelligence. Because appellants failed to satisfactorily account for the seized gold and cash-documentary discrepancies, absence of customer records, fabricated post-seizure documents and unexplained forensic stock differences-the Tribunal found confiscation justified on the preponderance of probabilities. However, penalty proceedings under Section 112 were set aside for lack of specific sub clause identification in the show cause notice, and the penalty on a deceased appellant was quashed as personal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
