https://www.taxtmi.com/caselaws?id=432949 The High Court upheld the dismissal of appeals by M/s Deepu Jewellers LLC, Kishore Ratilal Dhakan, and M/s Samrah Gold Factory Limited by CESTAT due to non-compliance with mandatory pre-deposit under Section 129E of the Customs Act, 1962. The court affirmed that the Customs Authorities have jurisdiction over offenses committed within India, including penalties imposed for improper importation and attempted improper exportation of gold jewelry. The penalties were upheld as justified under relevant sections of the Customs Act. All appeals were dismissed with no order as to costs. en-us Mon, 09 Jan 2023 00:00:00 +0530 Tue, 17 Jan 2023 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432949 The High Court upheld the dismissal of appeals by M/s Deepu Jewellers LLC, Kishore Ratilal Dhakan, and M/s Samrah Gold Factory Limited by CESTAT due to non-compliance with mandatory pre-deposit under Section 129E of the Customs Act, 1962. The court affirmed that the Customs Authorities have jurisdiction over offenses committed within India, including penalties imposed for improper importation and attempted improper exportation of gold jewelry. The penalties were upheld as justified under relevant sections of the Customs Act. All appeals were dismissed with no order as to costs. Case-Laws Customs Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432949