The case pertains to the confiscation of foreign marked gold ...

Customs seizes foreign gold bars, legal procurement claimed but lacked evidence.

Case Laws Customs

October 22, 2024

The case pertains to the confiscation of foreign marked gold bars by customs authorities. The appellant claimed the gold was procured from a legitimate source and was being sent as a legitimate business transaction. However, no documentary evidence was produced by the courier company or the appellant's representative at the time of seizure. The Adjudicating Authority and the Commissioner (Appeals) dismissed the appellant's defense in a cryptic manner without adequately considering the claim of legitimate procurement and transaction. The orders were passed without following principles of natural justice and without providing detailed reasons for rejecting the appellant's defense. Consequently, the matter has been remanded back to the Original Adjudicating Authority to decide by way of a speaking order within three months, subject to the appellant providing necessary documents and appearing for a personal hearing.

View Source

← Previous Next →

The case pertains to the confiscation of foreign marked gold ...

Customs seizes foreign gold bars, legal procurement claimed but lacked evidence.

Case Laws Customs

October 22, 2024

You may also like:

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...

Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry...

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...

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 -...

Confiscation u/s 111 (b) and (d)- Gold Bars - chemical examiner can only give percentage of gold in gold bars but cannot say whether seized goods are of foreign origin...

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...

Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

The term “smuggled goods‟ means goods of foreign origin and imported from abroad. In the present case, there is no dispute that the goods are of foreign origin. As...

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...

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

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

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

Quick Updates: