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Customs - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Smuggling - Gold Jewellery - Proof of purchase of gold submitted ...

Case Laws     Customs

October 11, 2019

Smuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate proceedings only - There is no explanation forthcoming as to why, if, in fact, the gold had been purchased by the appellant within India, the aforesaid invoices were not available with the respondent till the stage of appeal - Decided in favor of revenue.

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