The CESTAT allowed the appeal against confiscation of goods ...

Local farm produce wrongly seized as smuggled goods, penalties quashed.

December 21, 2024

Case Laws Customs AT

The CESTAT allowed the appeal against confiscation of goods (Rahar Dal and Urad valued at Rs.7,65,000/-) and penalty imposed by the Department. It observed that the goods were not notified goods u/s 123 of the Customs Act, 1962, and the Department failed to prove their smuggled nature. The appellant had submitted evidence of purchasing the goods from farmers within India's territory. As the goods were not liable for confiscation u/ss 111(b) & (d), the penalty u/s 112 was also set aside.

View Source

← Previous Next →

The CESTAT allowed the appeal against confiscation of goods ...

Local farm produce wrongly seized as smuggled goods, penalties quashed.

December 21, 2024

Case Laws Customs AT

You may also like:

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

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...

Validity of order of lower court for release of goods / return of goods to the accused - Smuggling - yellow coloured metallic bars believed to be gold of Foreign origin...

Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

Smuggling - Betel nuts (foreign Origin goods) - the Tribunal came to the conclusion that the department has failed to establish that the said goods are smuggled goods....

Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under...

DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized

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...

Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal...

Evidences indicate appellant was aware of smuggling activities involving diversion of smuggled cigarettes concealed in transit container, providing transportation and...

Before coming to the conclusion that the seized goods are of foreign origin, the Customs Department was required to establish by means of evidence that the goods are of...

The case involved an appeal before the CESTAT regarding the levy of a penalty for alleged smuggling activity without providing the appellant with necessary documents or...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Quick Updates: