Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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Hearsay evidence cannot, by itself, prove that seized gold is of foreign origin or smuggled; it must be supported by substantive corroboration. A statement under Section 108 is admissible, but its voluntariness must still be examined, and contact records or intelligence alone do not establish foreign origin where there are no foreign markings or other cogent links. On that basis, the burden under Section 123 did not shift to the person from whom the gold was seized, confiscation failed, and the penalty also could not stand. Once seizure and confiscation were unsustainable, restitution required release of the goods to that person when no rival owner came forward.
Hearsay evidence cannot, by itself, prove that seized gold is of foreign origin or smuggled; it must be supported by substantive corroboration. A statement under Section 108 is admissible, but its voluntariness must still be examined, and contact records or intelligence alone do not establish foreign origin where there are no foreign markings or other cogent links. On that basis, the burden under Section 123 did not shift to the person from whom the gold was seized, confiscation failed, and the penalty also could not stand. Once seizure and confiscation were unsustainable, restitution required release of the goods to that person when no rival owner came forward.
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