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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Smuggling - Gold/studded jewellery - baggage rules - In the ...

Customs

November 15, 2022

Smuggling - Gold/studded jewellery - baggage rules - In the absence of recourse to section 123 of Customs Act, 1962, the linkage of the several inferences and suppositions must be established with material and/or oral evidence to be compliant with normative requirement of customs officials having to establish that one or the other reasons for confiscation under section 111 of Customs Act, 1962 are manifest. The essential requirement of evidencing association with goods liable for confiscation has not been discharged. - AT

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