Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
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Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
Electronic printouts and WhatsApp chats were rejected as evidence because the Section 138C(4) certificate was not furnished, and the department's statements lacked independent corroboration. On that basis, the demand could not rest on the hard-disk material. The Tribunal also held that Certificates of Origin could not be discarded without verification from the exporting country's competent authority, so the finding of Chinese origin and denial of preferential tariff benefit were unsustainable. Redetermination of customs value after clearance for home consumption was likewise impermissible, as the proforma invoices were inadmissible and did not prove extra payment. With the main demand failing, the penalties on the company and directors also fell.
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