CESTAT adjudicated a customs dispute involving gold seizure, ...

Gold Seizure Overturned: Insufficient Evidence Proves No Reasonable Belief of Smuggling Under Section 123 Customs Act

May 9, 2025

Case Laws Customs AT

CESTAT adjudicated a customs dispute involving gold seizure, determining that the Revenue failed to establish reasonable belief of smuggling. The tribunal found no substantive evidence supporting the confiscation, specifically noting the confidential information and inconclusive test report did not constitute reasonable grounds for seizure under section 123 of the Customs Act 1962. Consequently, the appellate tribunal set aside the original order of confiscation and penalty, effectively ruling in favor of the appellant by nullifying the administrative action due to lack of demonstrable smuggling evidence.

View Source

← Previous Next →

CESTAT adjudicated a customs dispute involving gold seizure, ...

Gold Seizure Overturned: Insufficient Evidence Proves No Reasonable Belief of Smuggling Under Section 123 Customs Act

May 9, 2025

Case Laws Customs AT

You may also like:

CESTAT appellate proceedings involving seized gold bars. Tribunal found insufficient evidence to prove foreign origin of gold, with purity ranging 995.7 to 998.9....

Customs Officers seized gold bars believing they were liable for confiscation under reasonable belief of smuggling. However, the gold was covered under proper documents,...

The CESTAT allowed the appeal against confiscation of gold, holding that the seizure by customs officials lacked reasonable belief of the goods being smuggled as...

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...

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...

The seized gold lacked foreign inscriptions, embossments, or 99.9% purity, and the seizure memo did not mention the officer's reasonable belief that the gold was liable...

CESTAT examined the seizure of 3998.83 grams of gold from two individuals traveling by bus, determining the legality of the customs action. The tribunal found the...

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...

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

CESTAT allowed the appeal against confiscation of 449.300 gms of fine gold and penalties imposed on the appellants. It held that the department failed to produce any...

The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's...

CESTAT ruled in favor of appellants in a gold jewelry smuggling case, overturning earlier decisions by Adjudicating Authority and Commissioner (Appeals). The Tribunal...

Smuggling - Gold - absolute confiscation - onus to prove - The Tribunal noted that the gold seizure occurred during a town seizure, and the gold lacked foreign markings....

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 seized gold lacked foreign markings and had a purity of 99.5% to 99.6%, indicating domestic origin. As it was a town seizure, the onus was on the officer to...

Quick Updates: