Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Seizure of gold and a vehicle by police authorities from the ...


A police constable's appeal for exoneration in a gold smuggling case involving his brother-in-law.

Case Laws     Customs

November 8, 2024

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 brother-in-law of the co-accused, who was coming from Riyadh. The appellant went to receive the co-accused at the airport, being a close relative. There is no confessional statement from the appellant about being aware of the gold. The Bombay High Court has held that goods seized by police and handed over to customs are not "goods seized" u/s 123 of the Customs Act, making it inapplicable in this case. The co-accused stated the appellant was unaware of the foreign marked gold (FMG) in his luggage. The allegation of taking a longer route to evade authorities lacks evidence. The appellant, a police constable, stated he went to receive his brother-in-law and was unaware of the items in his baggage. There is no substantive evidence against the appellant, and the appeal is liable to be allowed.

View Source

 


 

You may also like:

  1. The High Court considered a case involving smuggling of gold under Sections 135(1)(a) and 135(1)(b) of The Customs Act, 1962. The petitioners were found in possession of...

  2. Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom...

  3. Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

  4. 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...

  5. Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

  6. 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...

  7. Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the...

  8. Confiscating absolutely seven gold bars having foreign make marking - Smuggling - Hyundai Verna Car - sufficient evidence to prove foreign origin goods - The Tribunal...

  9. Detention of detenue - Smuggling of goods/abetting the smuggling of goods - seizure of gold - Though we are conscious of the fact that the period of detention would come...

  10. Quantum of penalty u/s 112(b) of the Customs Act - Smuggling - Gold Jewellery - Role of the petitioner in the act of smuggling the gold and currency notes is quite...

  11. Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no...

  12. Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

  13. Smuggling of gold - Imposition of penalties u/s 112 - The appellants were intercepted along with their luggage, which was found to contain smuggled gold bars. However,...

  14. Smuggling - Gold of Foreign Origin - Commissioner Of Customs (Appeals) quashed the confiscation and penalty - There were no grounds for reasonable belief at the time of...

  15. Smuggling - Gold - the department could not adduce any evidence whatsoever to prove that the said two gold bars were smuggled in the two countries. Therefore, the...

 

Quick Updates:Latest Updates