Section 112 of the Customs Act

No Penalty - Hearsay Evidence - Incriminating Statement - co-accused - Absence - Corroborative Evidence - CESTAT - taxscan
No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]
November 10, 2023
Understanding Element of Mens Rea - Mens Rea - Customs Act - Goods under Customs Act - Misdeclaration of Goods - Element of Mens Rea - taxscan
Understanding Element of Mens Rea in Misdeclaration of Goods under Customs Act
September 27, 2023
Value - cut and polished diamonds - Value of cut and polished diamonds Determined by Trade Advisory Panel - CESTAT - taxscan
Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]
September 9, 2023
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