Search Results for "Section 138(b)"

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High Court of Bombay at Goa Allows Customs Appeals in Gold Smuggling Case Due to Lack of Evidence and Procedural Violations. Confiscation of Gold and Imposition of Penalties Set Aside for Failure to Prove Smuggling Beyond Reasonable Doubt.

The case involves five appeals filed by Ciabro Alemao (through legal representatives), Joaquim Alemao, Churchill Alemao, Anthony John Rodrigues, and S...

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...