Bombay High Court Dismisses Customs Appeals for Lack of Jurisdiction in Confiscation of Foreign-Origin Gold — Failure to Establish Smuggling or Illicit Import Under Customs Act, 1962. The court held that the burden of proof under Section 123 of the Customs Act, 1962, applies only to notified goods, and since gold was not notified, the Department failed to prove smuggling.
20 Mar 2024The Commissioner of Customs, NS-V, filed three appeals under Section 130 of the Customs Act, 1962, against the common order of the Customs, Excise and...





