https://www.taxtmi.com/caselaws?id=262423 The High Court upheld the Tribunal's decision, dismissing the appeals and affirming the remand of the case to the assessing authority for a fresh decision. The appellants, accused of importing goods under the guise of bona fide gifts to evade duty, failed to prove the legitimacy of the imports. The Court found the appellants liable for customs duty as courier agents due to non-production of authorizations from consignees. The Tribunal's orders on compliance with statutory formalities, assessment of customs duty, and maintainability of appeals before the High Court were upheld, ensuring a fair opportunity for the appellants to present their case. en-us Mon, 01 Jun 2015 00:00:00 +0530 Sat, 03 Oct 2015 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262423 The High Court upheld the Tribunal's decision, dismissing the appeals and affirming the remand of the case to the assessing authority for a fresh decision. The appellants, accused of importing goods under the guise of bona fide gifts to evade duty, failed to prove the legitimacy of the imports. The Court found the appellants liable for customs duty as courier agents due to non-production of authorizations from consignees. The Tribunal's orders on compliance with statutory formalities, assessment of customs duty, and maintainability of appeals before the High Court were upheld, ensuring a fair opportunity for the appellants to present their case. Case-Laws Customs Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262423