Home Case Index All Cases Customs Customs + AT Customs - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 340 - AT - CustomsConfiscation baggage gold bars brought from abroad without declaration during the process of frisking two gold bars found seizure liable to confiscation Held that: - respondents had been working abroad in Saudi Arabia for the last 14 months the quantity of gold is not a commercial quantity which cannot be said to be a quantity which the respondents could not purchase and import into India from their savings out of their earnings. Further, the respondents could have imported gold up to 1 Kg each subject to proper declaration. Thus a case of non-declaration is made out at best, against the respondents the penalty imposed on the respondents, is adequate appeal of revenue dismissed.
|