Seeking de-sealing of his premises - Smuggling of Gold - ...

Case Laws Customs

March 30, 2023

Seeking de-sealing of his premises - Smuggling of Gold - Attachment of immovable property - It is thus clear that the seizure of the goods contemplated under Section 110 or Section 121 is only of movable property which is not immovable property. Even otherwise no immovable property can be seized and confiscated, though it can be attached and sold for making recovery of loss to or dues of the government as for example, when done in exercise of the power under Section 142 (1) (c) (ii) of the Customs Act, 1962, but that stage, however, is yet to reach in this case. Therefore, even the second prayer made in the petition deserves to be allowed. - HC

View Source

← Previous Next →

Seeking de-sealing of his premises - Smuggling of Gold - ...

Case Laws Customs

March 30, 2023

You may also like:

Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE...

Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled...

CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

Attachment of property - Bank accounts and immovable property - The properties in respect of which the prohibition order has been passed were not found at the premises...

Attachment of property - an 100% EOU, vacated the premises before fulfillment of the export obligations - recovery cannot be made from the Lessor by attachment of the property - AT

Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise...

Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that...

Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Recovery of tax - attachment of immovable property - validity of sale of immovable property - adequate consideration - As the 3rd respondent is treated as an assessee in...

Exemption on property tax paid on immovable property - Notification

Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various...

Quick Updates: