Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
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Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The HC ruled that seizure of the petitioner's gold chain by Customs authorities was unjustified. The petitioner, a UAE resident traveling to India for a wedding, was entitled to benefits under the Baggage Rules, 2016 as an eligible non-resident passenger. Photographic evidence confirmed the chain was personal jewelry, which according to established precedent is not subject to confiscation. The court found procedural violations as no show cause notice was issued nor personal hearing afforded, violating principles of natural justice. The adjudication order was quashed, with directions that no penalty, redemption fine, or warehousing charges be collected from the petitioner, and any amounts already paid be refunded.
The HC ruled that seizure of the petitioner's gold chain by Customs authorities was unjustified. The petitioner, a UAE resident traveling to India for a wedding, was entitled to benefits under the Baggage Rules, 2016 as an eligible non-resident passenger. Photographic evidence confirmed the chain was personal jewelry, which according to established precedent is not subject to confiscation. The court found procedural violations as no show cause notice was issued nor personal hearing afforded, violating principles of natural justice. The adjudication order was quashed, with directions that no penalty, redemption fine, or warehousing charges be collected from the petitioner, and any amounts already paid be refunded.
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TaxTMI 
TaxTMI 
of 4916 
