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        2024 (4) TMI 249 - HC - Customs

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        Petitioners Ordered to Appeal Detention and Confiscation in 10 Days; Appeals to Be Heard on Merit, Limitation Waived. The HC directed the petitioners to file statutory appeals within ten days regarding the impugned detention and confiscation orders. The appellate ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Petitioners Ordered to Appeal Detention and Confiscation in 10 Days; Appeals to Be Heard on Merit, Limitation Waived.

                              The HC directed the petitioners to file statutory appeals within ten days regarding the impugned detention and confiscation orders. The appellate authority was instructed to consider the appeals on merit, disregarding the question of limitation. The court allowed respondents to proceed with adjudication per the detention orders, without awarding costs.




                              Issues involved: Detention orders, order of confiscation

                              Detention Orders:
                              The detention orders challenged in the writ petitions were based on intelligence received regarding 148 frequent fliers arriving from Dubai via Muscat. Customs authorities intercepted these passengers due to suspicions arising from the circuitous route taken by them, leading to the recovery of goods. The petitioners argued that they were not given an opportunity to declare the contents of their baggage to the proper officer as required under Section 77 of the Customs Act, 1962. They expressed readiness to pay customs duty and sought interference with the impugned orders.

                              Order of Confiscation:
                              The senior standing counsel contended that the passengers were intercepted based on intelligence suggesting their involvement in a syndicate. He highlighted that one petitioner raised a dispute involving disputed questions of fact and should have utilized the statutory remedy available. The impugned orders, issued in November 2023, were challenged in November 2023. The court observed that the disputes revolved around factual issues and pertained to actions taken against a group of 148 individuals. It directed the petitioners to file statutory appeals within ten days, with the appellate authority instructed to consider the appeals on merit without delving into the question of limitation. The order did not prevent the respondents from proceeding with adjudication following the detention orders, and no costs were awarded.
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                              ActsIncome Tax
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