{"id":353367,"date":"2025-07-15T09:30:04","date_gmt":"2025-07-15T04:00:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=353367"},"modified":"2025-07-16T17:24:31","modified_gmt":"2025-07-16T11:54:31","slug":"buying-gold-without-bill-not-smuggling-of-gold","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/","title":{"rendered":"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers"},"content":{"rendered":"
\n

Customs, Excise & Service Tax Appellate Tribunal, New Delhi:<\/span> In a matter concerning the smuggling of gold, Dr. Rachna Gupta, Member (Judicial)<\/span> opined that Appellants- jewellers in state of Haryana, had merely attempted to purchase gold from the accused to reduce costswhile preparing jewellery for their customers. The appellants were unaware of any alleged illegal act of smuggling of gold. It was further observed that mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold.<\/p>\n

Background<\/h3>\n

In the present case the Directorate of Revenue Intelligence (\u2018DRI\u2019) received an information about large quantity of smuggled gold of foreign origin to have been received at shop in Karol Bagh, Delhi. During the search, Indian currency of total value of INR 1,90,000\/- along with four yellow coloured metal bars weighing 1 Kg. each, 11 numbers of cut pieces of yellow metal, 150 gm bar of yellow metal all bearing description \u201cPerth Mint Australia\u201d were recovered from the said shop. The accused-owner, could not produce any document for the licit possession of the said yellow metal and the said cash.<\/p>\n

The appellants were found entering the shop, when the DRI had begun the search operation. They all identified themselves as jewellers based in Panipat, Haryana. All of them were found in possession of Indian currency which they mentioned to be meant for purchasing the respective amount of gold. The appellants had started buying gold from the accused only recently, in order to cut the cost while preparing jewellery for their customers.<\/p>\n

The DRI officers believed that the recovered foreign origin gold was illegally smuggled into India in contravention of provisions of Customs Act, 1962<\/a> and the entire amount of gold, the Indian currency recovered from the premises of the accused, and the currency recovered from the appellants was seized holding the same to be relatable to sale proceeds or intended sale of the foreign origin smuggled gold as being liable for confiscation.<\/p>\n

The Principal Commissioner of Customs Preventive, New Delhi, invoking Section 117 and Section 121<\/a> of the Customs Act, 1962<\/a> ordered to confiscate the money which was recovered from their possession and imposed a penalty of Rs. One lakh.<\/p>\n

Aggrieved by the order of the Tribunal, the appellants approached the Appellate Tribunal.<\/p>\n

Analysis, Law and Decision<\/h3>\n

The Appellate Tribunal noted that the principal allegations were not with respect to the appellants-jewellers from Haryana. The onus to prove the above, observations was purely on the accused, and not on the appellants. The appellantshad come just to the shop to purchase the gold.<\/p>\n

It was observed that there was not a single piece of deposition indicating the admission of the appellants being involved in the alleged smuggling or had any knowledge of such activities of the vendor. The forensic analysis of digital date also failed to reveal anything to establish such connect between the appellants and the accused\/his partners which might have proven that the appellants had the knowledge of the alleged illegal act.<\/p>\n

It was further opined that the adjudicating authority had wrongly formed an opinion that the appellants had already bought gold from the accused but as per the records, the appellant entered the shop of the accused after the search of the premises was already started by the DRI officers. The Indian currency was recovered from the appellants which they had brought along with them from Panipat, Haryana to purchase the respective quantity of gold. Thus, it was established that they had not purchased the gold by the time their money got seized. Hence, statement of accused cannot solely be the basis of passing any order against the appellant for holding them the conspirator\/abettor in the crime of smuggling of gold.<\/p>\n

It was therefore, held that presumptions and assumptions can never be the basis for imposition of penalty and that appellants are wrongly have been involved in the act of smuggling for which accused, and his partners might be responsible. Appellants were found to have no knowledge of the alleged illegal act of smuggling of gold. Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold.<\/p>\n

Accordingly, the order imposing penalty on the appellants and confiscating their money was set aside, as it was deemed not sustainable in law.<\/p>\n

[Rajesh Sehgal vs. Commr. of Customs Respondent Preventive, New Delhi, 2025 SCC OnLine CESTAT 2001<\/a>, decided on 03-07-2025<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

Advocate for the Petitioners-<\/span> D.S. Chadha & Ms. Prabjyoti K. Chadha, Advocates<\/p>\n

Advocate for the Respondents-<\/span> V.J. Saharan (Authorized Representative)<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold. Presumptions and assumptions can never be the basis for imposition of penalty”<\/p>\n","protected":false},"author":67011,"featured_media":353378,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,63760,85292,85291,85293,70971],"class_list":["post-353367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-directorate-of-revenue-intelligence","tag-purchasing-gold-without-bill","tag-rachna-gupta-member","tag-section-117-and-121-customs-act-1962","tag-smuggling-of-gold"],"yoast_head":"\nCESTSAT on buying gold without bill | SCC Times<\/title>\n<meta name=\"description\" content=\"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers\" \/>\n<meta property=\"og:description\" content=\"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-15T04:00:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-16T11:54:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/\",\"name\":\"CESTSAT on buying gold without bill | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp\",\"datePublished\":\"2025-07-15T04:00:04+00:00\",\"dateModified\":\"2025-07-16T11:54:31+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"description\":\"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp\",\"width\":886,\"height\":590,\"caption\":\"buying gold without bill\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTSAT on buying gold without bill | SCC Times","description":"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/","og_locale":"en_US","og_type":"article","og_title":"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers","og_description":"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2025-07-15T04:00:04+00:00","article_modified_time":"2025-07-16T11:54:31+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_title":"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers","twitter_misc":{"Written by":"Editor","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/","url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/","name":"CESTSAT on buying gold without bill | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp","datePublished":"2025-07-15T04:00:04+00:00","dateModified":"2025-07-16T11:54:31+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"description":"CESTAT held that mere act of buying gold without bill is highly insufficient to confirm grave allegations of conspiring act of smuggling of gold.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp","width":886,"height":590,"caption":"buying gold without bill"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/15\/buying-gold-without-bill-not-smuggling-of-gold\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"\u2018Purchasing gold without bill insufficient to prove smuggling\u2019; CESTAT sets aside penalty orders on jewellers"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/buying-gold-without-bill.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":268002,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/merely-smuggling-of-gold-without-any-connection-to-threat-to-economic-security-of-india-amount-terrorist-act-delhi-high-court-law-legal-news-legal-updates\/","url_meta":{"origin":353367,"position":0},"title":"Can merely smuggling of gold without any connection to threat to economic security of India amount to terrorist act? Read what Del HC says","author":"Bhumika Indulia","date":"June 6, 2022","format":false,"excerpt":"Delhi High Court: While granting bail to men accused of smuggling gold, the Division Bench of Mukta Gupta and Mini Pushkarna, JJ., expressed that, the mere smuggling of gold without any connection to a threat to the economic security or monetary stability of the country is not a \u201cterrorist act\u201d\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/01\/Delhi_New-logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":244313,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/24\/gold-smuggling\/","url_meta":{"origin":353367,"position":1},"title":"Ker HC | Gold Smuggling is not a terrorist activity, it does not qualify as \u2018any other material\u2019 under S. 15(1)(a)(iiia) of Unlawful Activities Prevention Act; HC grants bail","author":"Editor","date":"February 24, 2021","format":false,"excerpt":"Kerala High Court: In an interesting case the Division Bench comprising of A. Hariprasad and M. R. Anitha, JJ., had granted bail to the accused of terrorist activities. All the accused were booked for gold smuggling with an intention to destabilize the economy of the nation under the Unlawful Activities\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":235860,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/16\/cestat-%e2%94%82-employee-not-liable-for-the-actions-of-the-senior-while-following-instructions-tribunal-allows-appeal-and-sets-aside-penalty-under-s-112-a-of-customs-act\/","url_meta":{"origin":353367,"position":2},"title":"CESTAT | Employee not liable for the actions of the senior while following instructions; Tribunal allows appeal and sets aside penalty under S. 112 (a) of Customs Act","author":"Editor","date":"September 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an appeal filed by the appellant who was an employee, \"H\u201f Cardholder working with Customs House Agent -- Commercial Clearing Agencies Pvt. Limited, at the relevant time. In\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":299873,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/23\/delhi-hc-importation-gold-prohibited-item-customs-act-automatic-release-redemption-adjudging-officer\/","url_meta":{"origin":353367,"position":3},"title":"Delhi High Court| Importation of gold is a \u2018prohibited item’ under Customs Act; Redemption\/release subject to discretion of Adjudicating Officer","author":"Arunima","date":"August 23, 2023","format":false,"excerpt":"Importation of gold is a prohibited item within the meaning of Section 2(33) of Customs Act, and that redemption in case of importation of gold that is brought into India illegally in the form of \u2018smuggling' does not entitle the owner or importer for automatic release\/redemption of such item.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":223910,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/07\/cestat-requirement-of-mens-rea-is-a-sine-qua-non-for-imposing-a-penalty-on-customs-broker-under-ss-112-and-114aa-of-the-customs-act\/","url_meta":{"origin":353367,"position":4},"title":"CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act","author":"Bhumika Indulia","date":"January 7, 2020","format":false,"excerpt":"Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the Commissioner of Customs. He further decided that the impugned penalties stand set aside. The authorities filed allegations against the appellant under Sections 112(d) and 114AA of the Customs\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":256190,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/29\/whether-the-authority-under-cofeposa-can-rely-on-section-123-of-customs-act-1962\/","url_meta":{"origin":353367,"position":5},"title":"Whether the Authority under COFEPOSA can Rely on Section 123 of Customs Act, 1962?","author":"Editor","date":"October 29, 2021","format":false,"excerpt":"by Vijay Shekhar Jha\u2020","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/cofeposa-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/cofeposa-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/cofeposa-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/cofeposa-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/10\/cofeposa-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=353367"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/353367\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/353378"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=353367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=353367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=353367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}