Home Highlights May 2014 Year 2014 This

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1. Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to...

2. 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...

3. Seizure of gold of foreign origin, silver granules and Indian currency notes - The High Court overturned the CESTAT's decision, emphasizing that: The statements made by...

4. Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

5. Smuggling - Rejection of request of importer for provisional release of seized currency - it is clear that belief of the department about the impugned currency notes to...

6. 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...

7. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

8. Smuggling - Gold - The onus lies on the Revenue to prove that the goods in question are of smuggled in nature, which the Revenue has failed to discharge their onus with...

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

10. 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...

11. DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized

12. Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin,...

13. Smuggled goods - if the assessee has neither sold the smuggled goods (foreign currencies) nor the assessee had any knowledge that the foreign currencies are going to be...

14. Smuggling - Silver items - Baggage Rules - Although silver does not fall under the category of prohibited goods, the import of silver is governed by certain terms and...

15. 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...