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 May 2022 Year 2022 This

Smuggling - foreign origin gold - In respect of the seizure of ...

Customs

May 10, 2022

Smuggling - foreign origin gold - In respect of the seizure of gold bar with foreign marking, undoubtedly it is a town seizure. The assessee-appellant has nowhere offered any explanation as to the source of the same and hence, the same is liable for absolute confiscation - These aspects have not at all been considered and discussed in the orders of the lower authorities and hence, to this extent, the Order-in-Original is a non-speaking order. - AT

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. 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...

  3. 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 -...

  4. Ex-parte order - Appellant could not represent its case due to medical conditions - Smuggling - Gold of Foreign Origin - Matter restored back for fresh adjudication - AT

  5. Source of Gold bars of foreign origin - Received under Will - The Revenue’s appeals which are only against conversion of absolute confiscation into option of redemption,...

  6. Smuggling - recovery of Gold - foreign origin - The gold of Indian origin is generally of 916 purity (22 carat) - None of the appellants have placed on record any...

  7. Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

  8. Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata....

  9. 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...

  10. Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

 

Quick Updates:Latest Updates