https://www.taxtmi.com/caselaws?id=291406 The Commissioner of Customs upheld the confiscation of gold jewelry weighing 264.000 grams and valued at &8377; 6,27,982/- from an individual arriving from Dubai, imposing a redemption fine of &8377; 1 lac, customs duty, and a penalty of &8377; 1,00,000 under Section 112 of the Customs Act, 1962. The applicant's claim of Indian purchase was unsupported, failing to meet the burden of proof under Section 123. The request for re-export was denied, and the imposition of the redemption fine, customs duty at 36.05%, and penalty was upheld, with the revision application dismissed. en-us Wed, 01 Jan 2020 00:00:00 +0530 Mon, 09 Nov 2020 17:11:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291406 The Commissioner of Customs upheld the confiscation of gold jewelry weighing 264.000 grams and valued at &8377; 6,27,982/- from an individual arriving from Dubai, imposing a redemption fine of &8377; 1 lac, customs duty, and a penalty of &8377; 1,00,000 under Section 112 of the Customs Act, 1962. The applicant's claim of Indian purchase was unsupported, failing to meet the burden of proof under Section 123. The request for re-export was denied, and the imposition of the redemption fine, customs duty at 36.05%, and penalty was upheld, with the revision application dismissed. Case-Laws Customs Wed, 01 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291406