17 June 2024

Search Results for Tag : Confiscation

International Cases

Although confiscation may follow sentence, it is to be dealt with promptly(14.12.2016)

Respondent, pleaded guilty on 11 June 2012 to offences involving supply of heroin and money laundering. He had been caught in possession at his home o.....

Tags : Confiscation, Quashing, Restoration



Transaction value has to be admitted as assessable value unless proved to be incorrect(07.04.2017)

Appellant imported various automobile parts under cover of Bill of Entry on declared value. Such goods were cleared from Customs after paying customs .....

Tags : Goods, Valuation, Confiscation, Penalty


Enhancement of value based upon weekly average price is held as bad in law(18.04.2017)

In facts of present case, Appellant filed Bill of Entry for import of rough marble blocks imported from Turkey along with other relevant documents. A.....

Tags : Valuation, Confiscation, Penalty



Supreme Court: Confiscation Proceedings Independent of Main Criminal Case(15.05.2017)

Supreme Court has clarified that confiscatory proceedings are independent of main criminal proceedings, and it is meant to provide a deterrent mechani.....

Tags : Supreme Court, Confiscation Proceedings


Penalty can be imposed for use of false and incorrect material, Authorities have to prove that person concerned has deceived exchequer for his wrongful gain(04.12.2017)

The Appellant imported Speed Post Parcel at Foreign Post Office. Goods were containing declaration of "Artificial Gift Item". Customs Officers after .....

Tags : Goods, Confiscation, Penalty


Scheme under which period of imprisonment served in default of payment in full of the amount specified in confiscation order is based on entire amount outstanding, including interest(24.01.2018)

Present case concerns the enforcement of confiscation orders made by the Crown Court upon conviction. As well as various statutory mechanisms for enfo.....

Tags : Confiscation, Interest, Calculation


Principle of alternative remedy is a rule of convenience and not a rule of law(27.03.2018)

The Writ Petitioners have moved present court in its extraordinary writ jurisdiction for setting aside the order passed by the Excise Commissioner. By.....

Tags : Confiscation, Validity, Remedy


The facts which are admitted need not be proved(08.05.2018)

The present appeal is against the order-in-appeal passed by the Commissioner of Customs (Appeals). The Respondent-Assessee imported certain goods and .....

Tags : Confiscation, Penalty, Validity


In absence of any third party interest, nothing else is required to be established before the court is compelled to make a declaration relating to confiscation(28.03.2019)

In present action, the Director of Public Prosecutions (DPP) seeks a declaration that particular property of the Plaintiffs has been confiscated, give.....

Tags : Application, Declaration, Confiscation


Gujarat High Court: Confiscation Before Seizure Cannot be Ordered on Mere Suspicion(17.01.2020)

Gujarat High Court has held that to issue a notice of confiscation u/s 130 of the Central Goods and Services Tax Act, 2017, mere suspicion may not be .....

Tags : Gujarat High Court, Notice of Confiscation


Confiscation proceedings are in nature of civil proceedings and standard of proof is preponderance of probabilities(09.01.2020)

The Petitioner has filed the present petition, impugning an order passed by the Financial Commissioner, whereby the appeal preferred by the Petitioner.....

Tags : Unlawful import, Confiscation, Vehicle


Third parties must be afforded the chance to make representations at the stage of making the confiscation order(01.07.2020)

On 22 September, 2015 Bernadette Hilton was convicted of three offences contrary to Section 105A of the Social Security Administration (Northern Irela.....

Tags : Confiscation stage, Third party, Representations


Gujarat HC: SCN for Confiscation of Goods Cannot be Issued on Mere Suspicion(13.11.2020)

Gujarat High Court has held that the Show cause notice for Confiscation of Goods or Conveyances under section 130 of the Central Goods and Services Ta.....

Tags : Gujarat High Court, Show Cause Notice, Confiscation of Goods


SC: Authorities Have No Power to Confiscate Animals During Pendency of Case(05.01.2021)

Supreme Court has said authorities have no power under the Prevention of Cruelty to Animals Act, 1960 to confiscate animals from traders during penden.....

Tags : Supreme Court, Confiscation of Animal


When personal business interests of importers clash with public interest, the former has to give way to the latter(17.06.2021)

In present set of appeals, the Union of India and the authorities related with customs have questioned the orders dated 15th October, 2020 and 5th Jan.....

Tags : Import, Absolute confiscation, Penalty


Kerala HC: Goods Can be Released on Payment of Fine in Lieu of Confiscation(03.12.2021)

Kerala High Court has held that the goods can be released on payment of the fine in lieu of confiscation during the process of adjudication and post-a.....

Tags : Kerala High Court, Payment of Fine in lieu of Confiscation


Gujarat HC: CGST Undervaluation Or Change Of Route Not A Ground To Detain The Goods(10.01.2022)

Gujarat High Court has held that mere undervaluation of the goods or change of route of the consignment cannot be considered to be sufficient grounds .....

Tags : Gujarat High Court, Confiscation of Goods, Goods in Transit


Entire consignment cannot be seized/confiscated on unjustified assumptions and presumption and in absence of evidences(27.01.2022)

The issue involved in the Appeals is whether freely importable Waste Paper of CTH 47079000, imported by Appellants are liable to confiscation or other.....

Tags : Confiscation, Penalty, Validity


Any condition imposed on the import shall not apply to the import already originated from the port of shipping(24.02.2022)

The Appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry. The FSSAI authority certified that, the Appella.....

Tags : Goods, Confiscation, Legality


A freezing notice for property may be issued, if there are reasonable grounds for suspecting that the property is crime-used or crime-derived(24.02.2022)

The Director of Public Prosecutions (DPP) seeks a declaration that particular property has been confiscated. The property was the subject of a freezin.....

Tags : Property, Confiscation, Declaration


CESTAT, Mumbai: Acceptance to Pay Duty Exempt from Liability of Confiscation and Redemption Fine(14.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that voluntarily acceptance and willingness to pay the duty at the enhanced rate.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, voluntarily acceptance, enhanced rate, confiscation, redemption, exempt from liability


CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods


Freezing notice must be served on any person from whom the property covered by the notice was taken(05.05.2022)

The Director of Public Prosecutions (DPP) seeks a declaration that particular property has been confiscated. The property was the subject of a freezin.....

Tags : Declaration, Property, Confiscation


CESTAT: Order for Confiscation of Goods Cannot be Made through Corrigendum to Original Order(25.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the corrigendum to original order can only correct typo error.....

Tags : CESTAT, confiscation, Original Order


CESTAT: Goods Improperly Imported are Liable for Confiscation U/s 111 and 112 of Customs Act(27.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that Sections 111 and 112 of Customs Act are attracted only when goods a.....

Tags : CESTAT, Confiscation, Imported Goods


Section 17 of BIS Act prohibit the import of goods without requisite BIS license(06.07.2022)

The Appellant is engaged in import of Cold Rolled Grain Oriented (CRGO) Electrical Steel Sheet/Coils. For import of CRGO, Steel Sheets/Coils, BIS cert.....

Tags : Confiscation, Goods, Legality


Any plant, machinery, equipment or accessories required for manufacture or production, either directly or indirectly, of goods would fall within the scope of capital goods(23.09.2022)

The Appellant purchased a "Complete Used Stainless Steel Tube Manufacturing Plant" including parts, spares, accessories, tools & tackles and office re.....

Tags : Confiscation, Penalty, Legality


As per Article 300A of the Constitution, no one shall be deprived of his property except in accordance with law.(20.11.2023)

The present revision has been filed challenging the order whereby the motorcycle of the revisionist has been confiscated on the ground that on inspect.....

Tags : Confiscation, Article 300A, Legislature


Supreme Court: Can’t Order Confiscation of Vehicle Without Hearing its Registered Owner(21.05.2024)

SC has observed that the plain reading of Section 63 of the Narcotic Drugs and Psychotropic Substances Act, 1985 indicates that the court cannot order.....

Tags : Supreme Court, NDPS, Registered Owner, Confiscation