Service of SCN - Smuggling - Gold - foreign origin goods or not ...

Case Laws Customs

September 11, 2023

Service of SCN - Smuggling - Gold - foreign origin goods or not - The whole proceedings are vitiated as the SCN has not been issued and served within six months as required under Sec 124(a) read with Sec 110(2) of the Act. - AT

View Source

← Previous Next →

Service of SCN - Smuggling - Gold - foreign origin goods or not ...

Case Laws Customs

September 11, 2023

You may also like:

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

Smuggling - Gold - baggage goods - As no such investigation has been done to establish that the goods in question are of foreign origin, therefore, the provision of...

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...

The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As...

Seizure of gold - Smuggling - chemical examiner can only give the percentage of gold in the gold bars but cannot say whether the seized goods are of foreign origin -...

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...

Smuggling - foreign origin Gold - The gold seized were of 99.5 purity. There was no foreign marking available on the gold. In fact, they were in the shape of ornaments....

Smuggling - recovery of Gold - foreign origin - The gold of Indian origin is generally of 916 purity (22 carat) - None of the appellants have placed on record any...

Smuggling - Absolute confiscation of the twelve gold biscuits of foreign origin - The Tribunal noted a lack of conclusive evidence showing the gold was of foreign origin...

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

Smuggling - gold bullion of foreign origin - notified goods or not - burden to prove - The appellants have sufficiently discharged their burden of proof in terms of...

Smuggling of betel nut and black pepper of foreign origin - The Appellate Tribunal observed that while the ARDF report suggested the goods might be of Indonesian origin,...

Confiscation of goods - Smuggling - foreign origin Betel Nuts - Impugned goods namely betel nuts are not specified under Section 123 of the Customs Act, 1962 and the...

Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

Confiscation u/s 111 (b) and (d)- Gold Bars - chemical examiner can only give percentage of gold in gold bars but cannot say whether seized goods are of foreign origin...

Quick Updates: