Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Smuggling - Gold - if a person in possession of the stolen gold ...

Customs

October 23, 2018

Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no confiscation under the Act, can arise. Proceedings under the Indian Penal Code may be initiated by the police for theft, but it would not by reason of theft become smuggled goods.

View Source

 


 

You may also like:

  1. Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

  2. The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As...

  3. 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...

  4. 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...

  5. Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant...

  6. Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of...

  7. Levy of penalty - allegation for abatement in smuggling of Gold - the activity of facilitating the financing of fund has been turned by the Ld. Commissioner into...

  8. 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...

  9. Illegal sale of confiscated gold - smuggle gold bars and coins - Refund of sale proceeds - grant of interest on delayed refund denied - CGOVT

  10. Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings....

 

Quick Updates:Latest Updates