Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC found that the principles of natural justice were violated due to detention and confiscation of goods without issuance of a show cause notice or opportunity of hearing. The impugned Order-in-Original dated 29th March 2024 was held to be appealable despite the lapse of the appeal period. The Petitioner was granted permission to file an appeal within thirty days, which the Appellate Authority must dispose of within three months from filing. Regarding the Petitioner's gold chain, the HC ordered its release upon payment of Rs. 45,000. The petition was accordingly disposed of.
The HC found that the principles of natural justice were violated due to detention and confiscation of goods without issuance of a show cause notice or opportunity of hearing. The impugned Order-in-Original dated 29th March 2024 was held to be appealable despite the lapse of the appeal period. The Petitioner was granted permission to file an appeal within thirty days, which the Appellate Authority must dispose of within three months from filing. Regarding the Petitioner's gold chain, the HC ordered its release upon payment of Rs. 45,000. The petition was accordingly disposed of.
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