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 February 2023 Year 2023 This

Absolute Confiscation - redemption of goods denied on the ground ...

Customs

February 15, 2023

Absolute Confiscation - redemption of goods denied on the ground of it being prohibited goods - Mosquito swatter/bat - since the policy was amended when the shipment was in process their mala fide intention cannot be proved without any additional evidence to invoke penal clause under section 112 of the Customs Act 1962 - Matter restored back for reconsideration - AT

View Source

 


 

You may also like:

  1. Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

  2. Import of prohibited goods - Multi-function Digital Photocopiers and Printers - imported goods are liable for confiscation but ordering absolute confiscation is not justified

  3. Confiscation - Mis declaration of quantity of goods - As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine - AT

  4. Confiscation of Hydrogenated Vegetable oil - Non compliance with the provisions of Prevention of Food Adulteration Act, 1954 - prohibited goods - Confiscation upheld but...

  5. Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

  6. Absolute Confiscation - Gold jewellery in question was not declared - Since it is not prohibited item, in terms of the liberalized policy, jewellery can be brought and...

  7. 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,...

  8. Absolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - the goods (MFDs) are not...

  9. Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

  10. Absolute Confiscation - Gold Bars - prohibited goods or not - the Commissioner (Appeals) has not exceeded his jurisdiction while modifying the order passed by the...

 

Quick Updates:Latest Updates