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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Absolute confiscation of the cash - Smuggling - Red Sander Wood ...

Case Laws     Customs

January 24, 2024

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 to law which shows that the Adjudicating Authority has not applied its mind for absolute confiscation of currency seized during the course of investigation. Therefore, it is held that the seized currency during the course of investigation cannot be confiscated without proving that the said seized currency is the sale proceeds of smuggled goods. - AT

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