Home Highlights March 2013 Year 2013 This

You may also like:

1. The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and...

2. Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore,...

3. Customs Officers seized gold bars believing they were liable for confiscation under reasonable belief of smuggling. However, the gold was covered under proper documents,...

4. Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

5. Seizure of Gold Bars - Confiscation - Penalty u/s 112(b) - The case involves the interception of the Appellant carrying 17 pieces of gold of foreign origin in Kolkata....

6. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

7. Denial of remission claim on goods lost (stolen) - Cigarettes - clandestine removal - The appellant is liable to pay duty only for the proportionate goods finally lost...

8. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

9. Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden...

10. The seized gold lacked foreign markings and had a purity of 99.5% to 99.6%, indicating domestic origin. As it was a town seizure, the onus was on the officer to...

11. Seizure of plastic granules - Valuation - Confiscation of the vehicle - Interception and seizure of a truck carrying plastic scrap and granules allegedly of Nepalese...

12. Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a...

13. Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in...

14. The High Court examined whether the respondents had sufficient material to transfer the petitioners' case from Coimbatore to the Central Circle in Kolkata. The...

15. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...