Case Law Details
Case Name : Vihari Jewels Vs Commissioner of Customs (CESTAT Mumbai)
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All CESTAT 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 (CSMIA), Mumbai after arrival from Singapore and confesses that she is the ‘carrier’ in a family ring for smuggling of the valuable articles;...
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