Low Monetary Limit: Allahabad HC Dismisses Revenue Appeals on 3.5 kg Gold Bars Seizure

Commissioner of Customs Vs Disha Tulsiani (Allahabad High Court) The case of Commissioner of Customs vs Disha Tulsiani before the Allahabad High Court revolves around the confiscation of 3.5 kg of gold bars under Section 111 of the Customs Act, 1962. Initially seized and later confiscated by the adjudicating authority, the matter escalated through appeals by both the revenue and the respondents. The primary contention was whether the gold bars, valued at Rs. 1,03,25,000, were legally possessed by the respondents. The initial order of confiscation was challenged by Disha Tulsiani and others bef...