Beruflich Dokumente
Kultur Dokumente
Case 1:
Elite
fabricators
manufacture
welding
electrodes, which are put first in polythene bags
and then packed together in cardboard cartons.
They sell electrodes at the factory gate packed
in cardboard cases. At the same such
electrodes are also packed in wooden boxes
when sold to out station customers. The excise
department includes the cost wooden box in
the assessable value of the welding electrodes.
Is the contention of the department valid?
Discuss with the help of case laws.
Case 2:
A ship on its arrival from Dubai was searched by
the customs authorities who found 2000biscuits
of gold kept in the ceiling of one of the
unoccupied cabins. The chief cook of the ship
admitted the concealing of the gold. The Captain
of the ship deposed in his statement that he
along with chief engineer and chief officer had
inspected the vessel and did not find anything.
No evidence was also found that the captain was
involved in the smuggling of gold.
Discuss whether the ship is liable to
confiscation under the Customs Act.
Case 3
A
Case 4
If
In
this
case
discuss
whether