Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Verification showed the seized jewellery were not held as benami by the alleged benamidar; subsequent provenance submissions and disclosures were accepted as genuine, including aggregate disclosure by the related person of funds and sales proceeds. The Tribunal applied provenance and verification evidence to reject the benami characterisation and held that the provisional attachment under the PBPTA could not be sustained; accordingly the attachment was set aside and the appeal allowed.
Verification showed the seized jewellery were not held as benami by the alleged benamidar; subsequent provenance submissions and disclosures were accepted as genuine, including aggregate disclosure by the related person of funds and sales proceeds. The Tribunal applied provenance and verification evidence to reject the benami characterisation and held that the provisional attachment under the PBPTA could not be sustained; accordingly the attachment was set aside and the appeal allowed.
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