https://www.taxtmi.com/caselaws?id=367717 The High Court allowed the tax case appeal filed by the Revenue, setting aside the Tribunal's order and upholding the Commissioner of Customs' decision of absolute confiscation of gold seized from the first respondent. The Court emphasized that discretion should not favor smugglers and that in cases involving smuggling and contraband, redemption options should not be granted. The judgment highlighted the importance of strict measures against smuggling activities and ruled in favor of the Revenue, dismissing the Tribunal's decision to remand the case for reconsideration. en-us Fri, 07 Sep 2018 00:00:00 +0530 Sat, 21 Mar 2020 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367717 The High Court allowed the tax case appeal filed by the Revenue, setting aside the Tribunal's order and upholding the Commissioner of Customs' decision of absolute confiscation of gold seized from the first respondent. The Court emphasized that discretion should not favor smugglers and that in cases involving smuggling and contraband, redemption options should not be granted. The judgment highlighted the importance of strict measures against smuggling activities and ruled in favor of the Revenue, dismissing the Tribunal's decision to remand the case for reconsideration. Case-Laws Customs Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367717