Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Confiscation in rem may validly apply to foreign-origin goods concealed in an import consignment that remain uncleared for home consumption, regardless of whether the named consignee qualifies as an importer. Personal penalties under sections 112(a) and 114AA require evidence that the consignee or partner ordered the goods, committed or abetted the offending act, or knowingly used a false declaration. Naming in a bill of lading alone does not establish importer status or knowledge. Untested witness statements and electronic correspondence lacking statutory proof cannot sustain penalties; confiscation remained valid while penalties were set aside.
Confiscation in rem may validly apply to foreign-origin goods concealed in an import consignment that remain uncleared for home consumption, regardless of whether the named consignee qualifies as an importer. Personal penalties under sections 112(a) and 114AA require evidence that the consignee or partner ordered the goods, committed or abetted the offending act, or knowingly used a false declaration. Naming in a bill of lading alone does not establish importer status or knowledge. Untested witness statements and electronic correspondence lacking statutory proof cannot sustain penalties; confiscation remained valid while penalties were set aside.
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