Levy of penalty - smuggling of Gold - baggage rules - The case ...

Customs

March 22, 2024

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b) of the Customs Act, 1962, for the importation of gold contrary to prohibition. Despite the petitioner's claims of ignorance, the court found evidence suggesting his knowledge and intent in carrying and concealing the gold. - The court clarified the difference between the strict liability concept u/s 112(a) and the requirement of mens rea u/s 112(b) - The court upheld the imposition of the penalty, emphasizing the petitioner's awareness of the law and the prohibited nature of the goods.

View Source

← Previous Next →

Levy of penalty - smuggling of Gold - baggage rules - The case ...

Customs

March 22, 2024

You may also like:

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,...

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...

Levy of penalty - allegation for abatement in smuggling of Gold - the activity of facilitating the financing of fund has been turned by the Ld. Commissioner into...

Levy of penalty u/s 112(b)(i) of the Customs Act 1962 - smuggling of Gold activity - reliability of statements - The appellant cannot come within the ambit of Section...

Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom...

Detention order - Smuggling - Gold - currency - Baggage Rules - the order of preventive detention is a preventive measure and that predicated on the admissible voluntary...

Smuggling - Baggage Rules - Bonafide baggage or not - Gold Jewellery - Liquor - one fails to understand, petitioners who claim to be pilgrims visiting an alien country...

Import of Gold - bonafide baggage or not - the petitioner has violated the provisions of the Customs and Baggage Rules, 2016. The petitioner was duty bound to declare...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

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...

Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - Smuggling - Gold Bars - Baggage Rules - Here in the case on hand, some of the officials are not even put on...

Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - istake of not obtaining the export certificate from the Customs...

Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

Quick Updates: