Smuggling - Burden of proof - Confiscation of Silver Jewellery, ...

Case Laws Customs

April 26, 2024

Smuggling - Burden of proof - Confiscation of Silver Jewellery, Silver Boondi & Indian Currency - The Tribunal's decision emphasized the lack of evidence and failure to meet the burden of proof required for confiscation under the Customs Act. The Tribunal supported the Commissioner (Appeals)'s findings that the Revenue had not demonstrated reasonable belief or provided sufficient proof of the goods being smuggled or the currency being illegal proceeds.

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Smuggling - Burden of proof - Confiscation of Silver Jewellery, ...

Case Laws Customs

April 26, 2024

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