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HomeIndirect TaxesSmuggled Luxury Watch Can’t Automatically Be Treated as ‘Baggage’: CESTAT

Smuggled Luxury Watch Can’t Automatically Be Treated as ‘Baggage’: CESTAT

Indirect Taxes

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By Mariya Paliwala
Smuggled Luxury Watch Can’t Automatically Be Treated as ‘Baggage’: CESTAT

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The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that  the smuggled luxury watch cannot automatically be treated as ‘baggage’. The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has observed that the Department itself had invoked confiscation provisions, alleged operation of a “smuggling…

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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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