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Case Law Details

Case Name : Vihari Jewels Vs Commissioner of Customs (CESTAT Mumbai)
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Vihari Jewels Vs Commissioner of Customs (CESTAT Mumbai)

CESTAT Mumbai held that without evincing illicit trafficking of the impugned goods and presuming the same as smuggled goods deprives legal sanctity.

Facts- A young lady, of no inconsequential stature, is intercepted with ‘diamond studded jewellery’ and a ‘Hublot’, wristwatch, totally valued at Rs. 2,45,00,000 at the ‘green channel’ of Chatrapati Shivaji Maharaj International Airport (CSMI

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