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HomeIndirect TaxesCustoms Dept. Can Seize Smuggled Gold Even Inside City, Not Just Near...

Customs Dept. Can Seize Smuggled Gold Even Inside City, Not Just Near Borders: Calcutta HC

Indirect Taxes

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By Mariya Paliwala
Customs Dept. Can Seize Smuggled Gold Even Inside City, Not Just Near Borders: Calcutta HC

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The Calcutta High Court has held that the customs department can seize the smuggled gold even inside the city and not just near borders.  The bench of Justice Rajarshi Bharadwaj and Justice Uday Kumar has observed that  “Reasonable Belief” is a behavioural and material construct, not a geographical one. The “Town Seizure” doctrine cannot serve…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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