Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 News - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Category: ?
Categorized by AI
---- All Categories ----
  • ---- All Categories ----
  • Income Tax
  • GST
  • Customs, DGFT & SEZ
  • FEMA & RBI
  • Corp. Laws, SEBI & IBC
  • PMLA, Black Money & ED
  • Budget
  • News and Press Release
  • PTI News
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      News
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      News

      Back

      All News

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        News

        Back

        All News

        Showing Results for : Reset Filters
        Case ID :
        Customs, DGFT & SEZ

        Delhi Customs Preventive seizes more than 37 lakhs cigarette sticks; 7.10 lakhs of foreign origin worth Rs. 1 crore.

        June 18, 2022

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Indian Customs has seized a total of 7,10,000 nos. sticks of foreign origin cigarettes with brand ‘Djarum Black’ valuing at around Rs 1 crore .

        Apart from these foreign origin packets of Indian brand cigarettes containing a total of 30,21,500 nos. sticks were also found. These brands were ‘Gold Flame, Gold Clock, Flame, Fun Gold, Impression, Pelicans, and Gold Fighter’.

        No documents could be shown by the owner of the goods about the procurement of such goods. The owner of the goods, who got the premises hired, has been apprehended. Further enquiry is on.

        The Chief Commissioner of Delhi Customs (Preventive), Mr. Surjit Bhujabal, I.R.S. said that “there is zero tolerance in respect of smuggling of cigarettes into the country. Further strict measures are being followed in respect of provisions under Cigarettes and other Tobacco Products (prohibition of advertisement and regulation of trade and commerce, production, supply and distribution) Act, 2003. Smuggling has a deleterious impact on our economy.”

        Indian Customs have been making continuous efforts for combating illegal smuggling of cigarettes into India. The officers of Delhi Customs Preventive commissionerate, on receiving a specific intelligence about unlawful storage of prohibited Cigarettes of Foreign Brand and also illicit supply of country made Cigarettes without payment of GST, the officers of Delhi Customs Preventive searched the Godown premises at an Industrial Area in Delhi.

        Smuggling of Cigarettes involves the illicit transportation of it between Continents, Countries and Provinces via air or sea transport, usually with the aim of circumventing taxes and other restrictions on Imports and Exports. This enables smugglers to re-sell this item at a reduced price and/or recuperate the cost that would typically be paid to the state in the form of customs duty.

        Presently, more than 100 International smuggled cigarette brands are flooding the Indian market from all over the globe. The smuggled cigarettes are approximately 5 times cheaper than the duty paid cigarettes. E.g. legally duty paid cigarettes would cost Rs. 330 per ten cigarettes and smuggled cigarettes would cost Rs.60 or 80/- per ten cigarettes.

        Delhi Customs Preventive has been doing Ernest effort to stop a illegal import of a single cigarette into India. The details of seizers made during the last two years are given below-

        Year

        Cigarettes

        No. of cases

        Qty of Cigarettes (No. in Lakhs)

        Value in (INR Lakhs)

        2021-22

        16

        84.63

        1526

        2022-23 (up to 10.06.2022)

        3

        84.64

        1595

        Almost every day Enforcement authorities in India are making seizures of such unlawful cigarettes in the country. Details of foreign brands cigarettes smuggled into India are given as-

        S. No.

        Smuggled brands available in India

        Name & Address of manufacturer

        Country

        1.

        Win, etc.

        Hongyunhonghe Tobacco

        181 Hongjin Road, Kunming 650202 China

        China

        2.

        Gudang Garam

        P.T. Surya Madistrindo

        HO-JI. Jend. Ahmad Yani 75-79 Jakarta Pusat, 10510 Indonesia

        Indonesia

        3.

        Black

        PT Djarum

        28 JI, Ahmad Yani Kudus, 59317 Indonesia

        Indonesia

        4.

        Pine, Esse, etc.

        KT & G71, Beotkkot-gil, Daedeokgu, Daejeon Republic of korea

        South Korea

        5.

        Mond, etc.

        Gulbahar Tobacco International Fze.

        Gulbahar group

        P.O. Box. 61401-Mod. 447/448, R/A No. 13-Jebel Ali Free Zone, dubai-United Arab Emirates

        UAE

        Apart from above Delhi Customs Preventive Commissionerate has handed over seizers of manufacturing fake/counterfeit Indian origin cigarettes to CGST authorities. The details are given below-

        Date of seizure

        Qty of Cigarettes (No. in Lakhs)

         27.12.2021

        110

        07.03.2022

        3.07

        Social Impact and its Counter:

        1. It may be noted that the smuggling activities are criminal offence and disobeys various Indian laws including Customs Act, GST laws, COFESPOSA, LMA etc. and attract severe penal punishment.
        2. Obviously, smoking is hazardous to health but consumption of smuggled cigarettes may be more drastic since such cigarettes do not carry heath warning in terms of Cigarettes and Other Tobacco Products Act (COPTA Act) and maybe prepared by substandard/toxic ingredients i.e. dust etc.
        3. Indian Law Enforcer i.e. Police, local administration within respective jurisdiction may be sensitized to report any incident of sale of such foreign made cigarettes to nearby Customs/GST office immediately. Staff of respective COIN formation may be requested to provide due assistance in unearthing the possible role of overseas manufacturer of cigarettes which are also involved in smuggling of the same in to India.

        Mr. SK Rahman, Principal Commissioner of Delhi Customs (Preventive) said that our department is always alert and takes immediate action on any kind of information. The constant vigil is being kept towards protecting our economic sphere and also on the matters relating to tax evasion and preventing violation of the Customs Act.

        Customs enforcement seizes smuggled cigarettes, invoking customs and tax compliance measures to curb illicit trade. Customs officers, acting on intelligence, seized large quantities of foreign-brand and domestically branded cigarettes at a Delhi godown where no procurement or import documentation was produced; the premises' hirer was apprehended and consignments were retained pending further inquiry, with suspected counterfeit manufacturing seizures referred to GST authorities. The release frames such conduct as circumvention of import duties and tax laws, exposes offenders to provisions of the Customs Act and GST enforcement, highlights public-health and labeling noncompliance under tobacco regulation, and calls for interagency cooperation and continued intelligence-driven enforcement.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs enforcement seizes smuggled cigarettes, invoking customs and tax compliance measures to curb illicit trade.

                                Customs officers, acting on intelligence, seized large quantities of foreign-brand and domestically branded cigarettes at a Delhi godown where no procurement or import documentation was produced; the premises' hirer was apprehended and consignments were retained pending further inquiry, with suspected counterfeit manufacturing seizures referred to GST authorities. The release frames such conduct as circumvention of import duties and tax laws, exposes offenders to provisions of the Customs Act and GST enforcement, highlights public-health and labeling noncompliance under tobacco regulation, and calls for interagency cooperation and continued intelligence-driven enforcement.





                                Note: It is a system-generated summary and is for quick reference only.

                                Topics

                                ActsIncome Tax
                                No Records Found