Onus of proving smuggled character of goods - when at the time ...

Case Laws Customs

November 19, 2016

Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India - AT

View Source

← Previous Next →

Onus of proving smuggled character of goods - when at the time ...

Case Laws Customs

November 19, 2016

You may also like:

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

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...

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...

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,...

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....

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...

Before coming to the conclusion that the seized goods are of foreign origin, the Customs Department was required to establish by means of evidence that the goods are of...

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

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

Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the...

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...

Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

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...

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...

No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the...

Quick Updates: