Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid under the Customs Act, emphasizing the evidentiary value of the sworn statement made under Section 108 of the Act. Despite the later retraction of this statement, the court deemed other material evidence sufficient to support the initial findings. - The Swiss markings on the gold bars were deemed conclusive evidence of their foreign origin. The appellants successfully demonstrated that the respondents failed to establish a legal importation pathway for the gold into the country, thus justifying the seizure. - The High Court set aside the orders of the Appellate Authorities, restored the order of the original authority, and allowed the appeal in favor of the revenue-appellant with specified costs.
Smuggling - Gold, with Swiss markings - Contraband item - Validity of Seizure and Evidentiary Value of the Sworn Statement - The court found the seizure to be valid under the Customs Act, emphasizing the evidentiary value of the sworn statement made under Section 108 of the Act. Despite the later retraction of this statement, the court deemed other material evidence sufficient to support the initial findings. - The Swiss markings on the gold bars were deemed conclusive evidence of their foreign origin. The appellants successfully demonstrated that the respondents failed to establish a legal importation pathway for the gold into the country, thus justifying the seizure. - The High Court set aside the orders of the Appellate Authorities, restored the order of the original authority, and allowed the appeal in favor of the revenue-appellant with specified costs.
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