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 December 2018 Year 2018 This

Temporary detention of baggage - Smuggling - gold of third ...


Tribunal mistakenly applied Section 80 benefits to respondents in gold smuggling case violating Section 11 import rules.

December 26, 2018

Case Laws     Customs     HC

Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid notification read with Section 11 of the Act and as such is nothing but smuggling of gold. - Tribunal wrongfully extended the benefit of section 80 to the respondents.

View Source

 


 

You may also like:

  1. 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...

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

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

  6. 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....

  7. Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom...

  8. 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...

  9. Classification - Imported goods from Korea - "gold coins (other than legal tenders)" - The Appellate Tribunal concluded that the gold coins, being articles crafted from...

  10. 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,...

  11. The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As...

  12. 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...

  13. Import of Gold from Korea - Valid import or not - it is evident that on the date when the gold granules were imported i.e., on 21.09.2017, there was no restriction on...

  14. Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided...

  15. 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...

 

Quick Updates:Latest Updates