Smuggling - Foreign Origin Gold Bars - It is also surprising ...

Gold Smuggling Case Overturned Due to Lack of Investigation and Evidence Corroboration by Revenue Authorities.

December 12, 2020

Case Laws Customs AT

Smuggling - Foreign Origin Gold Bars - It is also surprising that even though the Revenue is believing and relying upon the initial statement of Shri Karan Soni (employee who were carrying gold), detailing the name and address of the persons at Kolkata from whom the gold in question was received by him, they have not bothered to make any investigation at their end. There is no explanation coming from the Revenue for the said lapse on their part - Once the names of the alleged supplier of the goods were disclosed, it was the duty of the Department to approach them and to investigate at their end so as to collect the evidence and to corroborate the statement - Order of confiscation and penalty set aside - AT

View Source

← Previous Next →

Smuggling - Foreign Origin Gold Bars - It is also surprising ...

Gold Smuggling Case Overturned Due to Lack of Investigation and Evidence Corroboration by Revenue Authorities.

December 12, 2020

Case Laws Customs AT

You may also like:

Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

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...

Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry...

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

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

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....

Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who...

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...

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

CESTAT allowed the appeal against confiscation of 449.300 gms of fine gold and penalties imposed on the appellants. It held that the department failed to produce any...

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...

Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal...

Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the...

The High Court considered a case involving smuggling of gold under Sections 135(1)(a) and 135(1)(b) of The Customs Act, 1962. The petitioners were found in possession of...

Levy of penalty u/s 112 (b) of the Customs Act, 1962 - Smuggling - gold biscuits of foreign origin - demand merely on the basis of the statements of the employees of the...

Quick Updates: