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1 - 10 of 14 (0.33 seconds)Section 111 in The Customs Act, 1962 [Entire Act]
The Customs Act, 1962
Section 117 in The Customs Act, 1962 [Entire Act]
Section 125 in The Customs Act, 1962 [Entire Act]
Section 123 in The Customs Act, 1962 [Entire Act]
Section 112 in The Customs Act, 1962 [Entire Act]
Ishwar Ramchandra Gidwani And Dilip ... vs Collector Of Customs (Preventive) on 24 April, 1985
277) and stated that it was held in the said decision of this Tribunal that for
arriving at a conclusion that Indian currency is sale proceed of smuggled gold,
the condition such as establishment of sale, the person to whom sale is made
and the quantity of gold sold to which customer has to be established. In the
present case, he argued that no such evidence is brought on record and
therefore Revenue has failed to establish that seized currency was sale
proceeds of smuggled gold.