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HomeIndirect TaxesPossessor Must Prove Gold Is Not Smuggled Even If Seizure Occurs Outside...

Possessor Must Prove Gold Is Not Smuggled Even If Seizure Occurs Outside Customs Area: CESTAT

Indirect Taxes

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By Mariya Paliwala
Possessor Must Prove Gold Is Not Smuggled Even If Seizure Occurs Outside Customs Area: CESTAT

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The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the possessor must prove gold is not smuggled even if seizure occurs outside customs area. The bench of M. Ajit Kumar (Technical Member) and Ajayan T.V. (Judicial Member) addressed the issue whether the burden of proof to show the smuggled…

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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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