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1. Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore,...

2. 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....

3. Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

4. Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost...

5. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

6. Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese...

7. Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a...

8. Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in...

9. Parallel enquiry in connection with a search and seizure - one by the DGGI in Siliguri and other by the DGGI, Eastern Zonal Unit, Kolkata - to ensure that the...

10. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

11. Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending investigation. What is evident from the affidavit-in-reply...

12. Seizure and detention of goods - Confiscation of goods - Section 130 of the Act - It has not been established that there was any contravention of any provision or any...

13. Failure to make an entry in RG-1 (DSA) register - manufacturing of Gutkha - confiscation of goods manufactured in the factory and not cleared from the factory -...

14. Smuggling - Prohibited goods - confiscation of cigarettes containers concealed in HDPE granules - Penalty u/s 112 (a) &(b) and 114AA - The Appellate Tribunal upheld the...

15. Confiscation of goods - Violation of the conditions of Notification No. 97/2004-Cus - False declaration of registered office in Kolkata with the intention of obtaining...