Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

It is not necessary for the Customs authorities to prove that ...

Case Laws     Customs

May 13, 2016

It is not necessary for the Customs authorities to prove that any particular person is concerned with their illicit importation or exportation. It is enough, if the Department furnishes prima facie proof of the offending goods being smuggled one. - AT

View Source

 


 

You may also like:

  1. Revocation of Customs Broker License - subletting of the license - It is alleged that the customs broker had granted access of the credentials, necessary for undertaking...

  2. Addition u/s 68 - By "right person", we mean the person who is liable to be taxed, according to law, with respect to a particular income. The expression "wrong person"...

  3. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

  4. Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

  5. Seeking return of bank guarantees furnished - with concern that the provisional clearance of the goods is pending consideration for over 2 and ˝ years purportedly on the...

  6. Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in...

  7. Violation of Section 3(a), FEMA - onus to prove - It is settled legal principle that onus of proof, in both civil and criminal law, is on the person who wishes to prove...

  8. Revocation of Customs Broker License - The Customs Broker is neither omniscient nor omnipotent. The Customs broker is not concerned with to ensure that the documents...

  9. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

  10. Validity of reopening of assessment u/s 147 - Mandation of obtaining sanction of JCIT - addition made u/s 68 - It is a well settled legal principle that when a statutory...

  11. Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962...

  12. Levy of Anti-Dumping Duty - Mis-declaration of the country of origin in bills of entry - import of PVC Sheeting Flex Banner (in rolls) of Malaysian origin - customs...

  13. Levy of penalty u/s 114(i) of the Customs Act - abetment in smuggling - It is settled law that for imposition of penalty, it is necessary to establish a positive role on...

  14. Powers of officers conducting search and seizure to remain stayed in the premises for unlimited period - Key person was not found at home during search - Protection of...

  15. Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional...

 

Quick Updates:Latest Updates