melted.
71. As per Section 123 of the Customs Act, 1962, the burden of
proof in certain cases, where any goods to which the Section ... Supreme Court, while dealing with Section 123 of the Customs
Act, 1962 regarding burden of proof in certain cases, held that when goods
are seized
melted.
71. As per Section 123 of the Customs Act, 1962, the burden of
proof in certain cases, where any goods to which the Section ... Supreme Court, while dealing with Section 123 of the
Customs Act, 1962 regarding burden of proof in certain cases, held that
when goods are seized
Customs’ Circular dated 13.07.2000.)
(ii) The transshipment of import cargo will be governed by the
provisions of Chapter VIII of the Customs ... custodian and it will be credited when the proof of
handing over of the cargo to customs at final destination is
produced. The custodian will
customs department to record evidence under section 108 is to collect
information of the contravention of the provisions of the Customs Act, 1962
or concealment ... under section 108 of
the Customs Act and are admissible in evidence for prosecution under
Section 135 of the Customs Act, 1962 and they
M/S. Itc Limited vs Nestle India Limited on 10 June, 2020
Equivalent citations: AIRONLINE
rendered commission services to procure
buyers for assessee company without any
documentary proof of services rendered by AY
Palace DMCC, the commission paid by asssesse ... latest design of jewellery or helped in
procuring customers for the company.
4.4.3 Without documentary proof of services rendered by
the agents, the commission paid
violation of the
provisions under Section 33 , 34 and 49 of the
Customs Act, 1962. During the removal of goods, the
petitioner was caught ... 13155 of 2024
produce the proof of such payment. Therefore, to balance the interest of
the Customs Department and the petitioner, I am inclined
Stop Limited Vs Commissioner of Customs
(Exports), Chennai , 2018 (8) G.S.T.L. 47 (Mad.)
vi. Commissioner of Customs (Exports), Chennai Vs BPL
Limited ... July,
August and September 2017 nor has produced any proof to substantiate that
the said customer namely M/s.Caterpillar India Private Limited
under Section 114(i) of the Customs Act, 1962. The writ petition
has been filed long after the expiry of limitation. It is the case ... Customs Act, 1962. It is submitted
that the respondents have not discharged the burden of proof that the petitioner
was engaged in illegal activities with
opinion of such persons, regarding the existence
of any public right or custom, or a matter of public or general interest.
Statement of dead persons ... motam alone are admissible in proof. Section 32(4) applies only
when it is a public right or a custom, or is a matter
