Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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The HC held that the detention of the petitioner's two gold bangles by Customs was unlawful due to the absence of a show cause notice and denial of personal hearing, violating principles of natural justice under Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver for these procedural safeguards. The jewellery, worn as personal effects during a religious pilgrimage, fell within exemptions under the relevant customs rules. Since the mandatory show cause notice was not issued within the prescribed one-year period, the continued seizure was impermissible. Consequently, the court set aside the detention order and directed the immediate release of the jewellery to the petitioner within two weeks. The petition was accordingly disposed of.
The HC held that the detention of the petitioner's two gold bangles by Customs was unlawful due to the absence of a show cause notice and denial of personal hearing, violating principles of natural justice under Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver for these procedural safeguards. The jewellery, worn as personal effects during a religious pilgrimage, fell within exemptions under the relevant customs rules. Since the mandatory show cause notice was not issued within the prescribed one-year period, the continued seizure was impermissible. Consequently, the court set aside the detention order and directed the immediate release of the jewellery to the petitioner within two weeks. The petition was accordingly disposed of.
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