Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Constitutional validity of Sections 104, 105, and 108 of the Customs Act, 1962, concerning the legality of search and seizure operations conducted by the respondents. It examines whether the alleged acts or omissions constitute prohibited goods or evasion of duty exceeding fifty lakh rupees, rendering Section 155 of the Criminal Procedure Code (Cr.P.C.) inapplicable. The court held that while gold is not absolutely prohibited, failure to comply with conditions amounts to prohibited goods u/ss 2(33) and 11 of the Act. The petitioners' alleged acts prima facie constitute prohibited goods, and the offence being cognizable with punishment up to 7 years, Section 155 of Cr.P.C. is inapplicable. Consequently, the court dismissed the stay applications, prima facie finding no grounds to grant a stay at this stage, subject to deciding the constitutional validity of the provisions in the main writ petitions.
Constitutional validity of Sections 104, 105, and 108 of the Customs Act, 1962, concerning the legality of search and seizure operations conducted by the respondents. It examines whether the alleged acts or omissions constitute prohibited goods or evasion of duty exceeding fifty lakh rupees, rendering Section 155 of the Criminal Procedure Code (Cr.P.C.) inapplicable. The court held that while gold is not absolutely prohibited, failure to comply with conditions amounts to prohibited goods u/ss 2(33) and 11 of the Act. The petitioners' alleged acts prima facie constitute prohibited goods, and the offence being cognizable with punishment up to 7 years, Section 155 of Cr.P.C. is inapplicable. Consequently, the court dismissed the stay applications, prima facie finding no grounds to grant a stay at this stage, subject to deciding the constitutional validity of the provisions in the main writ petitions.
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