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Case Law Details

Case Name : Commissioner of Customs Vs Disha Tulsiani (Allahabad High Court)
Appeal Number : Custom Appeal No. 1 of 2020
Date of Judgement/Order : 18/03/2024 
Related Assessment Year :
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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 before the Commissioner of Appeals, who allowed the appeals, offering redemption on payment of a fine. This decision was further contested by the revenue before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).

CESTAT’s judgment favored the respondents, emphasizing that the gold bars were inherited and legally possessed under a valid Will, duly notarized and probated. The tribunal dismissed the revenue’s claims of illegality or smuggling, asserting that the onus was on the revenue to prove malfeasance, which they failed to do conclusively.

The revenue, dissatisfied with CESTAT’s decision, brought the matter before the Allahabad High Court, questioning the tribunal’s authority to overturn the confiscation without disputing the factual findings of the adjudicating authority. They also challenged CESTAT’s oversight in evaluating discrepancies in the documents related to the gold bars.

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July 2024