Supreme Court · 2017 INSC 772 · Decided 18 August 2017
Directorate of Revenue Intelligence and Others v. Pushpa Lekhumal Tolani
- Court
- Supreme Court of India
- Citation
- 2017 INSC 772 · [2017] 7 S.C.R. 711
- Case number
- CIVIL APPEAL No. 4403/2010
- Decided
- 18 August 2017
- Bench
- R.K. AGRAWAL, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 77, 78
Headnote
711 DIRECTORATE OF REVENUE INTELLIGENCE AND OTHERS A v. PUSHPA LEKHUMAL TOLANI (Civil Appeal No. 4403 of 2010) AUGUST 18, 20 l 7 [R.K. AGRAWAL AND PRAFULLA C. PANT, JJ.[ B Customs Act, 1962 - ss. 77, 78 - Smuggling - Gold and diamond jewellery - Items claimed to be personal effects - Bringing C (HS) Classification of Export and Import items as on 01.04.2002, the import of gold jewellery studded with diamonds or with other precious stones, is freely allowed - Jn the instant case, in the absence of any facts on D record about the nature and mode of concealment and also any finding of the
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