Home Highlights December 2014 Year 2014 This

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1. Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

2. 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...

3. Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

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

5. Smuggling - Gold Bars - Import of Personal baggage - The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to...

6. Smuggling of Gold - Illegal importation into India - service of SCN - seized material not being perishable, being gold bars, there was no reason for the Respondents to...

7. 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...

8. Smuggling - Gold Bars - Gold Biscuits - Admittedly it is a case of town seizure. Out of the 5 gold bars and 1 cut piece seized, there is foreign marking – ‘rand...

9. Guidelines for the sale of seized/ confiscated gold - reg. - Circular

10. Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of...

11. Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled...

12. Seizure of gold - Smuggling - chemical examiner can only give the percentage of gold in the gold bars but cannot say whether the seized goods are of foreign origin -...

13. 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

14. 10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

15. Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,...