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 October 2023 Year 2023 This

Proof of smuggling of goods - DW.1 (revenue officer) stated in ...


Defendants could not refute witnesses disproving smuggling claims; no evidence provided for goods being imported.

October 18, 2023

Case Laws     Customs     HC

Proof of smuggling of goods - DW.1 (revenue officer) stated in evidence that it was suspected that articles were smuggled and that it was believed that the articles were smuggled without indicating anything else or adducing any evidence that these articles were either imported or not available in the country. There is no concrete or cogent evidence adduced on behalf of the Defendants’ witnessed to rebut the evidences so adduced by the Plaintiffs witnesses disproving their evidences. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden...

  3. Maintainability of an interim application seeking summary judgment under the Code of Civil Procedure for enforcing claims arising from bunker supplies made to defendant...

  4. Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

  5. Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

  6. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

  7. Smuggling - Gold of foreign origin - Absolute Confiscation - town seizure - reliability of statements/retraction of statements - The tribunal highlighted inconsistencies...

  8. The High Court held that u/s 14(1) of the Insolvency and Bankruptcy Code (IBC), while a moratorium prohibits institution or continuation of suits against the corporate...

  9. Plaintiff filed suit for recovery of money. Defendant failed to rebut presumption u/s 118 of Negotiable Instruments Act by not proving lack of consideration through...

  10. Smuggling of IC - Proceeds of Smuggled silver - No Evidence - onus to prove that the Indian currency and the sale proceeds of smuggled goods is on the Revenue - AT

  11. Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

  12. The trial court erroneously invoked the presumption u/s 118 of the Negotiable Instruments Act, 1881, without considering the contradictions in the evidence of the...

  13. The case involves misdeclaration of imported goods as display cabinets instead of freezers. The appellant paid differential duty but later claimed it was under pressure...

  14. Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods....

  15. Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

 

Quick Updates:Latest Updates