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2018 (6) TMI 823 - AT - CustomsAbsolute Confiscation - Gold jewellery in question was not declared - whether the Gold Jewellery will be allowed to be re-exported - non-prohibited item - Held that:- It is not the Revenue’s case that the gold jewellery in question is prohibited item. In terms of the liberalized policy, jewellery can be brought and cleared on payment of duty. The only offence on the part of the respondent is that the jewellery in question was not declared by them thus making it liable to confiscation subject to the provision of Section 125 of the Customs Act, which allow confiscation of the goods and consequent redemption subject to payment of redemption fine and penalty - appeal dismissed - decided against Revenue.
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