Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC set aside the Adjudicating Authority's order of absolute confiscation of four gold bangles weighing 100 grams, held to be personal effects. The Authority's finding that the bangles, due to their high purity, were prohibited goods and not jewellery was contrary to settled jurisprudence recognizing jewellery carried by passengers as bona fide personal effects. The failure to grant a personal hearing was a violation of natural justice principles. The HC ruled that confiscation without allowing payment of duty, redemption fine, or penalty was excessive. Consequently, the detained gold bangles were ordered released to the Petitioner within four weeks upon payment of applicable warehousing charges. The petition was allowed, and the impugned order was quashed.
The HC set aside the Adjudicating Authority's order of absolute confiscation of four gold bangles weighing 100 grams, held to be personal effects. The Authority's finding that the bangles, due to their high purity, were prohibited goods and not jewellery was contrary to settled jurisprudence recognizing jewellery carried by passengers as bona fide personal effects. The failure to grant a personal hearing was a violation of natural justice principles. The HC ruled that confiscation without allowing payment of duty, redemption fine, or penalty was excessive. Consequently, the detained gold bangles were ordered released to the Petitioner within four weeks upon payment of applicable warehousing charges. The petition was allowed, and the impugned order was quashed.
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