Home Case Index All Cases Customs Customs + AT Customs - 2020 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 310 - AT - CustomsAbsolute Confiscation - Gold Bars - Baggage Rules - allegation that appellant has kept on changing his stand and that too, without any supporting evidence - HELD THAT:- There is no dispute that the appellant tried to smuggle the gold, ie., he tried to bring the above gold bars from Singapore into India without payment of applicable duties and without even declaring the same when he was duty bound to do so. The purchase of the same and the final destination/usage may not be of any significance when such an act of smuggling is carried out, since what is important is primarily the declaration, followed by the payment of applicable duties/taxes. Further, the appellant has also pleaded that he was a law abiding citizen but when the law mandates a minimum declaration which has not been complied with here in the case on hand, the above plea of the appellant would also not going to help the appellant. Moreover, the serious dispute as to the dates on invoices with consecutive numbers is alone an incriminating factor not at all explained by the appellant. Appeal dismissed - decided against appellant.
|