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 January 2025 Year 2025 This

The appellants failed to discharge the burden of proving that ...


CESTAT Upholds Confiscation of Seized Gold; Appellants Fail to Prove Non-Smuggling, Appeals Dismissed Due to Inconsistent Arguments.

January 14, 2025

Case Laws     Customs     AT

The appellants failed to discharge the burden of proving that the seized gold was not smuggled. Their submissions were contradictory and unrelated to the seized gold. The CESTAT upheld the confiscation and penalties imposed, finding no procedural violations warranting interference with the original orders. The appeals were dismissed.

View Source

 


 

You may also like:

  1. Customs Officers seized gold bars believing they were liable for confiscation under reasonable belief of smuggling. However, the gold was covered under proper documents,...

  2. 10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

  3. 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...

  4. The appellant's gold was seized at the airport based on suspicions of smuggling. However, procedural irregularities, doubts about the voluntariness of the appellant's...

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

  6. 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...

  7. Confiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - revenue has failed to prove reasonable belief that being the gold in...

  8. 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...

  9. Foreign marked gold was a restricted item, not prohibited. Appellants produced import Bill of Entry from Kotak Mahindra Bank, claiming legitimate purchase reflected in...

  10. Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

  11. Absolute confiscation of seized gold - There was no reasonable belief with the DRI officers at the time of detaining/seizing the gold from appellant, the onus was upon...

  12. 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...

  13. Absolute confiscation of gold - The case involved the confiscation of gold by customs authorities from a jeweler, who contested the allegations of smuggling and illegal...

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

  15. 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...

 

Quick Updates:Latest Updates