Smuggling - gold biscuits - Before this Tribunal, appellant has ...
Gold Confiscated: Tribunal Upholds Seizure Due to Non-Compliance with Customs Rules and Notification No.12/2012.
August 7, 2021
Case Laws Customs AT
Smuggling - gold biscuits - Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to bring gold in terms of Notification No.12/2012 and the same was not declared, the impugned goods have rightly been confiscated. - AT
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