https://www.taxtmi.com/caselaws?id=278974 The revision application challenging the redemption of confiscated gold under the Customs Act was dismissed. The applicant's arguments regarding personal use, compliance with customs declaration, and non-violation of specific Act sections were countered. It was established that the gold import did not meet eligibility criteria, misinterpreted the Act's prohibition, and violated Baggage Rules. The distinction between "prohibition" and "prohibited goods" was clarified, justifying the confiscation and penalties imposed. The request for re-export was rejected due to procedural non-compliance, affirming the Commissioner (Appeals) order. en-us Tue, 10 Apr 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278974 The revision application challenging the redemption of confiscated gold under the Customs Act was dismissed. The applicant's arguments regarding personal use, compliance with customs declaration, and non-violation of specific Act sections were countered. It was established that the gold import did not meet eligibility criteria, misinterpreted the Act's prohibition, and violated Baggage Rules. The distinction between "prohibition" and "prohibited goods" was clarified, justifying the confiscation and penalties imposed. The request for re-export was rejected due to procedural non-compliance, affirming the Commissioner (Appeals) order. Case-Laws Customs Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278974