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Customs - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Absolute Confiscation of gold recovered during the course of ...

Case Laws     Customs

April 18, 2024

Absolute Confiscation of gold recovered during the course of search - imposition of penalties - The tribunal concluded that the customs authorities failed to establish a reasonable belief that the gold was smuggled, as required by law. It determined that the initial seizure and the punitive measures were not supported by the necessary legal standards or evidence. Therefore, the tribunal set aside the order for confiscation and penalties, allowing the appeals and granting relief to the appellants.

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