Smuggling - Burden of proof - Confiscation of Silver Jewellery, ...

Customs

April 26, 2024

Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.

View Source

← Previous Next →

Smuggling - Burden of proof - Confiscation of Silver Jewellery, ...

Customs

April 26, 2024

You may also like:

Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to...

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

Smuggled goods - Burden of proof - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled - AT

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of...

Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the...

Smuggling of IC - Proceeds of Smuggled silver - No Evidence - onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - AT

Smuggling - Seized 2332.800 gm of foreign marked gold - confiscation - Burden of proof - The Tribunal held that the appellant’s have satisfactorily discharged the burden...

Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and...

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...

Rate of Duty Drawback (AIR) on Articles of jewellery made of gold, Articles of jewellery made of silver and Articles made of silver falling under Chapter 71 reduced.

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to...

Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962...

Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the...

Undervaluation of goods - Mutuality of interest - interconnected undertaking - Burden of proof - Mere allegation that there was mutuality of interest remained unproved...

Quick Updates: