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 August 2023 Year 2023 This

Absolute confiscation of seized gold - There was no reasonable ...

Customs

August 4, 2023

Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon the department to prove that the gold in the hands of the appellant was the foreign smuggled gold. Apparently and admittedly, there was no foreign marking. No doubt, in case the gold is acknowledged to be melted, there remains no possibility of any marking on the melted piece of gold. However, it is still for the department to prove that the gold with the appellant is from the illicit source - AT

View Source

 


 

You may also like:

  1. 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...

  2. Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section...

  3. Export of Red Sanders wood by Government of Andhra Pradesh and Directorate of Revenue Intelligence - Extension of time - Notification

  4. 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...

  5. Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of...

  6. Data Sharing with Directorate of Revenue Intelligence - All AD Category I banks are advised to ensure compliance with the same with immediate effect.

  7. 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...

  8. Seeking a direction that the term “excisable goods” in Entry 107 of the Notification No.50/2017-Customs dated 30th June 2017 to include “taxable goods subject to tax...

  9. Jurisdiction of DRI to issue Show Cause Notice (SCN) - Proper Officer - If it was intended that officers of the Directorate of Revenue Intelligence who are officers of...

  10. Jurisdiction - power of Additional Director General, Directorate of Revenue Intelligence(DRI) to issue SCN - The Additional Director General, DRI, Lucknow is not a...

 

Quick Updates:Latest Updates