Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Gold is a notified item, so the person in possession must prove lawful acquisition and possession; where no bills, vouchers or contemporaneous records are produced, the statutory presumption under Section 123 remains unrebutted and absolute confiscation is justified. For Indian currency to be treated as sale proceeds of smuggled goods under Section 121, the Revenue must show a clear nexus and reasonable belief based on cogent evidence; mere suspicion or uncorroborated statements are insufficient, so the currency confiscation was unsustainable. On penalty, the Tribunal deleted the sanction against the accompanying person for lack of recovery or ative link, while sustaining but reducing the penalty on the person directly connected with the foreign-origin gold.
Gold is a notified item, so the person in possession must prove lawful acquisition and possession; where no bills, vouchers or contemporaneous records are produced, the statutory presumption under Section 123 remains unrebutted and absolute confiscation is justified. For Indian currency to be treated as sale proceeds of smuggled goods under Section 121, the Revenue must show a clear nexus and reasonable belief based on cogent evidence; mere suspicion or uncorroborated statements are insufficient, so the currency confiscation was unsustainable. On penalty, the Tribunal deleted the sanction against the accompanying person for lack of recovery or ative link, while sustaining but reducing the penalty on the person directly connected with the foreign-origin gold.
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