Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Statements recorded under Customs Act, 1962 Section 108 were treated as sufficient to sustain confiscation where the appellant and vehicle drivers admitted that peas were brought from Nepal through unauthorised routes, and those statements were neither retracted nor discredited. The later claim of lawful import or local purchase was rejected because it was inconsistent and unsupported by purchase or payment records, so the confiscation of the seized peas was upheld. Penalty under Section 112(b), however, required a finding of mens rea; as no authority had recorded guilty knowledge or intention, the penalty was set aside despite the confiscation finding.
Statements recorded under Customs Act, 1962 Section 108 were treated as sufficient to sustain confiscation where the appellant and vehicle drivers admitted that peas were brought from Nepal through unauthorised routes, and those statements were neither retracted nor discredited. The later claim of lawful import or local purchase was rejected because it was inconsistent and unsupported by purchase or payment records, so the confiscation of the seized peas was upheld. Penalty under Section 112(b), however, required a finding of mens rea; as no authority had recorded guilty knowledge or intention, the penalty was set aside despite the confiscation finding.
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