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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The case involved smuggling of gold bars of foreign origin, seized from two individuals boarding a train. The Directorate of Revenue Intelligence (DRI) intercepted them at a railway station and found gold bars concealed in their trolley bags. The individuals failed to produce any documents for the goods. The Adjudicating authority's decision to seize and confiscate the gold bars was upheld by the Appellate Tribunal (CESTAT). The Tribunal found no reason to interfere as the appellants did not provide specific evidence to challenge the decision. The appeal was dismissed.
The case involved smuggling of gold bars of foreign origin, seized from two individuals boarding a train. The Directorate of Revenue Intelligence (DRI) intercepted them at a railway station and found gold bars concealed in their trolley bags. The individuals failed to produce any documents for the goods. The Adjudicating authority's decision to seize and confiscate the gold bars was upheld by the Appellate Tribunal (CESTAT). The Tribunal found no reason to interfere as the appellants did not provide specific evidence to challenge the decision. The appeal was dismissed.
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