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The HC held that the Petitioner, as the legal heir of the deceased passenger, is entitled to redeem the confiscated gold under the Customs Act, 1962. The limitation period u/s 125 for redeeming the goods did not commence due to lack of communication of the order to the deceased passenger. The Petitioner is permitted to redeem the goods upon compliance with the original order, and demurrage charges are waived considering the passenger's demise and non-service of the order.
The HC held that the Petitioner, as the legal heir of the deceased passenger, is entitled to redeem the confiscated gold under the Customs Act, 1962. The limitation period u/s 125 for redeeming the goods did not commence due to lack of communication of the order to the deceased passenger. The Petitioner is permitted to redeem the goods upon compliance with the original order, and demurrage charges are waived considering the passenger's demise and non-service of the order.
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TaxTMI 
TaxTMI 
