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Customs - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Smuggling - Gold - Seizure of gold - period of limitation - The ...

Case Laws     Customs

March 27, 2021

Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant has able to prove the source of acquisition of the gold in question, the same cannot be confiscated - absolute confiscation of the gold is set aside and the car in question and imposing penalty on the appellant. - AT

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