Smuggling - Gold - Seizure of gold - period of limitation - The ...

Customs

March 27, 2021

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 has able to prove the source of acquisition of the gold in question, the same cannot be confiscated - absolute confiscation of the gold is set aside and the car in question and imposing penalty on the appellant. - AT

View Source

← Previous Next →

Smuggling - Gold - Seizure of gold - period of limitation - The ...

Customs

March 27, 2021

You may also like:

Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is...

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....

Smuggling - Gold - The onus lies on the Revenue to prove that the goods in question are of smuggled in nature, which the Revenue has failed to discharge their onus with...

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...

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...

Levy of Penalty u/s 112(b)(i)- Smuggling of Gold Bars - town seizure - There is violation of the provision of Section 138C of the Act, as well as the principles of...

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 -...

The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's...

Validity of Search and Seizure - Smuggling - Gold - As per the show cause notice, pieces of gold were found with the appellant at the Railway station as well as the...

Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies...

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...

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

Smuggling - Gold Bars - Gold Biscuits - Admittedly it is a case of town seizure. Out of the 5 gold bars and 1 cut piece seized, there is foreign marking – ‘rand...

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who...

Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

Quick Updates: