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DEVENDRA KUMAR UPADHYAYA, SUBHASH VIDYARTHI
Commissioner of Customs – Appellant
Versus
Rajesh Jhamatmal Bhat – Respondent
| Table of Content |
|---|
| 1. overview of the case and appeal history. (Para 1 , 2 , 3) |
| 2. importance of the classification of gold in customs law. (Para 5) |
| 3. errors claimed regarding legal interpretations of prohibited goods. (Para 6 , 8 , 9) |
| 4. non-declaration makes goods liable for confiscation. (Para 10 , 11) |
| 5. procedural aspects regarding the review of tribunal rulings. (Para 12 , 14) |
| 6. affirmation of lower court's decisions regarding gold. (Para 15 , 16 , 17 , 18) |
| 7. dismissal of the review application. (Para 19 , 20) |
JUDGMENT
Subhash Vidyarthi, J.
Heard Sri Deepak Seth Advocate, the learned Counsel for the petitioner-Commissioner of Customs and Sri Yogesh Kumar S. Gorle Advocate, the learned Counsel for the respondents.
2. The instant application has been filed seeking review of the judgment and order dated 06.07.2022 passed by this Court in Customs Appeal No. 7 of 2019.
3. The aforesaid customs appeal was filed against the judgment and order dated 13.02.2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, Allahabad, dismissing Customs Appeal No. C/71388-71389/2018, which were filed by the Commissioner of Customs, Lucknow against an order dated 27.08.2018 passed by the Commis
The main legal point established in the judgment is that the gold in question was not a prohibited item and should be offered for redemption in terms of Section 125 of the Customs Act.
Legal importation of gold requires compliance with customs duty and declaration; failure to declare renders goods liable for confiscation, but redemption options exist under the Act.
Under the Customs Act, 1962, while the burden of proof regarding the licit nature of seized gold rests on the possessor under S.123, the confiscation of Indian currency as alleged 'sale proceeds' und....
Quasi-judicial proceedings require strict adherence to principles of natural justice, including the right to cross-examine witnesses, which was violated in this case, rendering the confiscation order....
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