TaxTMI 
TaxTMI 
2021 (2) TMI 260
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.... the Petitioner(s) No. 1 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition under Articles 226 and 227 of the Constitution of India, where the petitioner is praying for release of three gold bars seized by the Custom Authority under panchnama on 15.12.2020 on his arrival from Dubai to Ahmedabad. 2. The petitioner was a....
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....purchased the same. It was only on account of his lack of legal knowledge, which have led him not pay the custom duty on such gold bars. He is ready to pay the duty as applicable to such import. 5. We have heard learned advocate Mr. Hardik Jani for the petitioner, who urges that there was no intent on the part of the petitioner to smuggle anything. It is his hard-earned money and his marriage i....
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.... are not, would be on a person from whose possession the goods were seized. The discharge of the burden and the appreciation of such evidence is function of the Quasi Judicial Authority and in the instant case, we have no doubt that the same shall be done as required under law by discharging all obligations as contemplated under the Act and other laws in existence. 7. This petition being premat....