No Presumption of Goods to be of Foreign Origin without Reasons to Believe based on Credible Material: Allahabad HC [Read Order]

Instead, the revenue authorities have only and heavily relied on their unfounded “belief” that the goods were of foreign origin

By Manu Sharma - On March 14, 2024 5:20 pm - 2 mins read

Allahabad High Court - goods smuggling - Indian goods smuggling - Presumption of smuggling - customs authorities - taxscan

The Allahabad High Court held that for natural products grown within India, the presumption of smuggling cannot be made. It was emphasized that customs authorities must provide credible material to establish a “reason to believe” to justify confiscation under the Customs Act, 1962. It was observed that, Here, no material existed to doubt the origin…

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