Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
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The HC held that the Customs Department's detention of the petitioner's gold bangles, worn as personal effects during a religious pilgrimage, was unlawful due to the absence of a Show Cause Notice (SCN) and denial of personal hearing, violating principles of natural justice and Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver of SCN and hearing, emphasizing mandatory compliance with procedural safeguards under Section 110. As the jewellery constituted exempt personal effects, their continued seizure was untenable. The court ordered immediate release of the detained gold bangles within two weeks, permitting collection by the petitioner or an authorized representative upon appropriate communication. The petition was disposed of accordingly.
The HC held that the Customs Department's detention of the petitioner's gold bangles, worn as personal effects during a religious pilgrimage, was unlawful due to the absence of a Show Cause Notice (SCN) and denial of personal hearing, violating principles of natural justice and Section 124 of the Customs Act. The court rejected reliance on a pre-printed waiver of SCN and hearing, emphasizing mandatory compliance with procedural safeguards under Section 110. As the jewellery constituted exempt personal effects, their continued seizure was untenable. The court ordered immediate release of the detained gold bangles within two weeks, permitting collection by the petitioner or an authorized representative upon appropriate communication. The petition was disposed of accordingly.
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