https://www.taxtmi.com/caselaws?id=372602 The court ruled in favor of the Customs Department in an appeal under Section 130 A of the Customs Act, 1962 against CESTAT's order. The case involved the confiscation of gold and penalty imposition on a respondent attempting to smuggle gold into India from Nepal. The court emphasized the mandatory requirement of a declaration under Section 77 for the return of detained articles, which the respondent failed to fulfill. Additionally, the court highlighted the violation of specific notifications prohibiting the import of foreign-origin gold from Nepal. Consequently, the court set aside the tribunal's decision, upholding the Customs authorities' actions in confiscating the gold and imposing penalties. en-us Wed, 19 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372602 The court ruled in favor of the Customs Department in an appeal under Section 130 A of the Customs Act, 1962 against CESTAT's order. The case involved the confiscation of gold and penalty imposition on a respondent attempting to smuggle gold into India from Nepal. The court emphasized the mandatory requirement of a declaration under Section 77 for the return of detained articles, which the respondent failed to fulfill. Additionally, the court highlighted the violation of specific notifications prohibiting the import of foreign-origin gold from Nepal. Consequently, the court set aside the tribunal's decision, upholding the Customs authorities' actions in confiscating the gold and imposing penalties. Case-Laws Customs Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372602