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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Smuggling - Gold Jewellery - Proof of purchase of gold submitted ...


Appellant's Late Evidence Fails to Overturn Smuggling Allegations; Decision Favors Revenue Authorities.

October 11, 2019

Case Laws     Customs     HC

Smuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate proceedings only - There is no explanation forthcoming as to why, if, in fact, the gold had been purchased by the appellant within India, the aforesaid invoices were not available with the respondent till the stage of appeal - Decided in favor of revenue.

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