Confiscation - Smuggling - Gold Bars - town seizure - the burden ...

Customs

November 23, 2022

Confiscation - Smuggling - Gold Bars - town seizure - the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to establish the smuggled nature of gold in question. In this view of the matter, the impugned order is set aside - AT

View Source

← Previous Next →

Confiscation - Smuggling - Gold Bars - town seizure - the burden ...

Customs

November 23, 2022

You may also like:

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...

Smuggling - Seized 2332.800 gm of foreign marked gold - confiscation - Burden of proof - The Tribunal held that the appellant’s have satisfactorily discharged the burden...

Smuggled goods - Burden of proof - Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled - AT

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...

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...

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of...

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

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...

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...

Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the...

Quick Updates: