Smuggling - foreign origin Gold - burden to prove - The tribunal ...

Burden of Proof Lies with Claimant for Seized Goods; Appellants Prove Lawful Purchase of Gold with Documentation.

April 2, 2024

Case Laws Customs AT

Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the person claiming ownership of the seized goods, in this case, the appellant who claimed to have purchased the gold legally. It was deemed that the appellants had discharged their burden by providing substantial documentary evidence supporting their claim of lawful acquisition from Snehal Gems Pvt Ltd. - The tribunal found that the Department failed to disprove the appellants' claim of legal purchase or to conclusively prove that the goods were procured through illegal means.

View Source

← Previous Next →

Smuggling - foreign origin Gold - burden to prove - The tribunal ...

Burden of Proof Lies with Claimant for Seized Goods; Appellants Prove Lawful Purchase of Gold with Documentation.

April 2, 2024

Case Laws Customs AT

You may also like:

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...

Seizure of gold of foreign origin, silver granules and Indian currency notes - The High Court overturned the CESTAT's decision, emphasizing that: The statements made by...

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

Smuggling - Gold - It is true that the conduct of the appellants was suspicious - But, the Officers did not have a reasonable belief in the first place to assert that...

Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided...

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...

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...

Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

Seizure of gold and a vehicle by police authorities from the appellant and others. The police handed over the seized goods to customs authorities. The appellant is the...

Confiscation - Smuggling of Betel Nuts - discharge of burden to prove u/s 123 of Customs Act - The betel nut is not notified under Section 123 of the Customs Act, 1962...

Confiscation of Gold - gold with foreign marks - illicit nature of the gold - onus to prove - burden u/s 123 (1) was on the appellant to prove that the goods were either...

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....

Seeking Provisional release of four gold bars - seizure - The appellant demonstrated through invoices, packing lists, and challans a prima facie correlation between the...

Scope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise Act, 1944 it is only when such document is tendered in evidence...

Quick Updates: