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 2023 Year 2023 This

Prayer for enhancement of sentence awarded vide the impugned ...


High Court Dismisses Petition for Sentence Enhancement in Gold Smuggling Case; Imposes Rs. 10,000 Cost for Frivolous Filing.

May 10, 2023

Case Laws     Customs     HC

Prayer for enhancement of sentence awarded vide the impugned judgment - recovery of 14 gold biscuits weighing 2.324 kgs. of foreign origin - The present petition has been filed against the sentence on the plea that a too lenient view was taken by the Ld. CJM but on plain reading of the impugned order dated 02.11.2020, the leniency was taken by the Ld. CJM, Chandel on the specific submission of the Ld. SPP for the custom. As such, the petitioner has no right to agitate the same before this Court. - Revenue petition dismissed with Cost of Rs. 10000/- for wasting valuable time of the Court and public money by filing frivolous petition - HC

View Source

 


 

You may also like:

  1. The High Court considered a case involving smuggling of gold under Sections 135(1)(a) and 135(1)(b) of The Customs Act, 1962. The petitioners were found in possession of...

  2. Appellant failed to submit required documents within stipulated time for provisional duty assessment, contravening Customs (Provisional Duty Assessment) Regulations,...

  3. The ITAT allowed the assessee's appeal, reversing the AO's disallowance of gold hire charges. The Tribunal found that the assessee company had valid Gold Hire Agreements...

  4. In the case, ITAT decided on two main issues: 1. Addition on account of Gold and Silver Jewellery u/s 69A: Assessee disclosed Rs. 70,00,000 as unexplained investment...

  5. The appellants were found involved in smuggling one cut piece of foreign origin gold weighing 645.500 grams. A concealed the gold in his shoe to deliver it outside the...

  6. Confiscation of smuggled gold bars/biscuits u/ss 111(b), 111(d), and 111(f) of the Customs Act, 1962. The appellants failed to establish the licit procurement of the...

  7. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

  8. The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports....

  9. Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent,...

  10. The High Court considered a case involving the release of seized goods u/s 110A. The issue was the non-issuance of a show cause notice within the stipulated time due to...

  11. Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,...

  12. 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...

  13. The petitioner issued two post-dated cheques bearing No. 622623 for Rs. 93,00,000/- and No. 622624 for Rs. 1,54,00,000/- to the respondent as per a Deed of Undertaking....

  14. CESTAT upheld reclassification of imported high conductivity copper bus bars from CTI 7407 21 20 to CTI 7407 10 30, resulting in denial of FTA benefits under N/N....

  15. The CESTAT held that the imported betel nuts were rightly classified under CTH 0802 8030. While the minimum import price fixed by DGFT could not be treated as tariff...

 

Quick Updates:Latest Updates