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2019 (1) TMI 1726 - AT - CustomsSmuggling - Gold - absolute confiscation - penalty - prohibited goods or not - HELD THAT:- Gold being a permitted goods for importation, cannot be said to be restricted goods in applying such an interpretation but ceiling on the maximum quantity that could be imported could never be equated with restriction or prohibition to such importation - Admittedly, appellant’s intention to evade duty by suppressing such import is apparent on record for which Commissioner (Appeals) has rightly confirmed fine and penalty under relevant provisions of the Customs Act but absolute confiscation of gold, which is permitted to be imported to India, solely on the ground that it was brought in concealment cannot be said to be in confirmity to law. Appeal dismissed.
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