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Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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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