Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - ...

Customs Act Penalties for Gold Smuggling Overturned Due to Lack of Evidence, Investigation Gaps, and Unexamined Witnesses.

April 2, 2022

Case Laws Customs AT

Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - Smuggling - Gold Bars - Baggage Rules - Here in the case on hand, some of the officials are not even put on SCN, a few of the persons and some officials who were put on notice have been exonerated, crucial witnesses were not examined/questioned, nothing is forthcoming as to the fate of letter found and seized from Mr. Haris and hence, there are too many loose ends perhaps due to lack of proper investigation - there are no other sustainable evidence against any of the appellants and hence, the revenue has not made out any case against them. Consequently, penalty levied against them cannot be sustained. - AT

View Source

← Previous Next →

Levy of penalty u/s 112(a)/112(b)/114A/114AA of Customs Act - ...

Customs Act Penalties for Gold Smuggling Overturned Due to Lack of Evidence, Investigation Gaps, and Unexamined Witnesses.

April 2, 2022

Case Laws Customs AT

You may also like:

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...

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

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

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...

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...

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...

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...

Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of...

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

CESTAT set aside penalties imposed under s.112(a) and s.112(b) of Customs Act 1962 against appellant for alleged gold smuggling. Court found insufficient evidence beyond...

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...

Quick Updates: