Home Highlights June 2018 Year 2018 This

You may also like:

1. Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

2. Smuggling - Absolute confiscation of the seized gold of foreign marking - Since the conditions for import of gold as per the notification issued by DGFT and the...

3. Absolute Confiscation - Gold Bars - prohibited goods or not - the Commissioner (Appeals) has not exceeded his jurisdiction while modifying the order passed by the...

4. Smuggling of gold - Baggage Rules - Prohibited goods or not - allegations are that appellants did not opt for red channel to declare the gold nor did they file any...

5. Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant...

6. Smuggling - Absolute Confiscation - The Appellate Tribunal found that the Customs department failed to prove that the mosquito repellents and ladies garments were...

7. Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also...

8. Gold ornaments worn by a foreign tourist entering India - In the absence of a statutory prescription in express terms to the effect that a foreign tourist entering...

9. Absolute Confiscation - import of certain refrigerant gases in cylinders - The order of confiscation / demand is one aspect, but before that, it is for the Adjudicating...

10. Confiscation of goods alongwith the vehicle - absence of valid documents - Under the provisions of the Customs Act, 1962, confiscation may be absolute if the goods in...

11. Valuation - rejection of declared value - Confiscation of goods - the value declared on the invoice was inclusive of freight and other charges - the value declared do...

12. Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

13. Quantum of penalty - Absolute confiscation - Smuggling of Gold Bars - prohibited goods or not - The Tribunal, accepting the arguments of revenue, held that, since no...

14. Import of Gold Jewellery - prohibited goods or not? - The gold is not a prohibited item. It can be imported only with certain conditions as prescribed under Exim Policy...

15. Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The...