Home Highlights September 2019 Year 2019 This

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1. Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

2. Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal...

3. Confiscation u/s 111 (b) and (d)- Gold Bars - chemical examiner can only give percentage of gold in gold bars but cannot say whether seized goods are of foreign origin...

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

5. DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized

6. The Effects of Changes in Foreign Exchange Rates - Disposal of a Non-integral Foreign Operation - AS-11 of the Companies (Accounting Standard) Rules, 2006 as amended.

7. Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to...

8. Disallowance of expenditure - Payment of Privilege fees - Nature of expenditure - Exclusive privilege for wholesale trade of Indian made Foreign Liquor & Beer - claim allowed - AT

9. Excise licenses for selling Indian Made Foreign Liquor in sealed bottles - objections raised by the Nagar Nigam cannot be ignored or taken lightly. - HC

10. Seizure of gold - Smuggling - chemical examiner can only give the percentage of gold in the gold bars but cannot say whether the seized goods are of foreign origin -...