Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Interception and seizure of gold from an arriving passenger was upheld: officers acting on reasonable belief had jurisdiction to search and seize irrespective of exact point of interception. Possession of unmarked notified goods shifted the evidential burden to the possessor to prove lawful acquisition; absence of documentary proof and an un retracted admission sustained the statutory presumption of smuggling. Statements recorded under the customs evidence provision and assayer reports were admissible and, together with physical recovery and panchanama, furnished corroborative primary evidence. Denial of cross examination of panch witnesses was held non prejudicial on these facts and did not vitiate adjudication.
Interception and seizure of gold from an arriving passenger was upheld: officers acting on reasonable belief had jurisdiction to search and seize irrespective of exact point of interception. Possession of unmarked notified goods shifted the evidential burden to the possessor to prove lawful acquisition; absence of documentary proof and an un retracted admission sustained the statutory presumption of smuggling. Statements recorded under the customs evidence provision and assayer reports were admissible and, together with physical recovery and panchanama, furnished corroborative primary evidence. Denial of cross examination of panch witnesses was held non prejudicial on these facts and did not vitiate adjudication.
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