Smuggling - Absolute confiscation of the seized gold of foreign ...

December 27, 2023

Case Laws Customs AT

Smuggling - Absolute confiscation of the seized gold of foreign marking - Since the conditions for import of gold as per the notification issued by DGFT and the restrictions imposed by RBI have been violated, the gold in question has to be treated as ‘prohibited goods’ under Section 2(33). Consequently, it would fall within the definition of ‘smuggling ‘ under Section 2(39) which will render such goods liable to confiscation under Section 111 or Section 113 of the Act. - AT

View Source

← Previous Next →

Smuggling - Absolute confiscation of the seized gold of foreign ...

December 27, 2023

Case Laws Customs AT

You may also like:

Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

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

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

Smuggling - Gold Bars - Gold Biscuits - Admittedly it is a case of town seizure. Out of the 5 gold bars and 1 cut piece seized, there is foreign marking – ‘rand...

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

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 - Seized 2332.800 gm of foreign marked gold - confiscation - Burden of proof - The Tribunal held that the appellant’s have satisfactorily discharged the burden...

10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon...

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 -...

Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to...

Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled...

Confiscation - Foreign marked gold bars - Unless this condition of the import (only by a notified agency) is fulfilled, gold is a prohibited good. The appellant also...

Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

Quick Updates: