https://www.taxtmi.com/highlights?id=80673 The case pertains to confiscation and redemption of goods, levy of penalty u/s 114A of the Customs Act, and determination of capacity of suction pumps and excess quantity of non-textured fabric. The key points are: the burden of proof lies on the department to establish that the declared capacity of pumps is incorrect; the appellant's declared value should be accepted as the department failed to provide evidence against it. The appellant does not dispute the excess quantity of non-textured fabric and has paid duty on it. Section 28 can only be invoked after goods are cleared for home consumption. The reassessment done by the Additional Commissioner is u/s 17, not Section 28, rendering Sections 28AA and 114A inapplicable. Confiscation of goo..... en-us Sat, 24 Aug 2024 09:04:41 +0530 Sat, 24 Aug 2024 09:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=80673 The case pertains to confiscation and redemption of goods, levy of penalty u/s 114A of the Customs Act, and determination of capacity of suction pumps and excess quantity of non-textured fabric. The key points are: the burden of proof lies on the department to establish that the declared capacity of pumps is incorrect; the appellant's declared value should be accepted as the department failed to provide evidence against it. The appellant does not dispute the excess quantity of non-textured fabric and has paid duty on it. Section 28 can only be invoked after goods are cleared for home consumption. The reassessment done by the Additional Commissioner is u/s 17, not Section 28, rendering Sections 28AA and 114A inapplicable. Confiscation of goo..... Highlights Customs Sat, 24 Aug 2024 09:04:41 +0530 https://www.taxtmi.com/highlights?id=80673