Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC held that the detention of approximately 200 grams of gold ornaments without issuance of a show cause notice or opportunity for personal hearing violated principles of natural justice. The jewellery qualified as 'personal effects' under the Baggage Rules, having been received as a gift and worn by the petitioner upon arrival. The Department's failure to issue a show cause notice within the statutory period under Section 110, despite the lapse of one year, rendered the detention unlawful. The court affirmed the appellate order releasing the goods upon payment of a fine and directed that the petitioner may collect the jewellery through an authorised representative upon providing written consent. The petition was disposed of accordingly.
The HC held that the detention of approximately 200 grams of gold ornaments without issuance of a show cause notice or opportunity for personal hearing violated principles of natural justice. The jewellery qualified as 'personal effects' under the Baggage Rules, having been received as a gift and worn by the petitioner upon arrival. The Department's failure to issue a show cause notice within the statutory period under Section 110, despite the lapse of one year, rendered the detention unlawful. The court affirmed the appellate order releasing the goods upon payment of a fine and directed that the petitioner may collect the jewellery through an authorised representative upon providing written consent. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
