Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]

Onus - is - on - Revenue - to - prove - smuggled - nature - when - goods - are - notified - Customs - Act - CESTAT - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench held that Onus is on Revenue to prove smuggled nature when goods are notified under Section 123 Customs Act. Raj Kumar Batra, is the proprietor of the appellant M/s.Music Palace. A show cause notice was issued by the Commissioner of Customs (Preventive) alleging…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader