Confiscation - town Seizure - Gold of foreign origin having ...

Customs officials wrongfully seize gold with Swastika markings; lack evidence for smuggling under Customs Act, 1962.

November 10, 2023

Case Laws Customs AT

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 question is smuggled one. In the absence of that the impugned gold cannot be seized under Section 110 of the Customs Act, 1962 and therefore the gold in question is not liable for confiscation and no penalty is imposable on the appellant. - AT

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Confiscation - town Seizure - Gold of foreign origin having ...

Customs officials wrongfully seize gold with Swastika markings; lack evidence for smuggling under Customs Act, 1962.

November 10, 2023

Case Laws Customs AT

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