Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC dismissed the petition and upheld earlier appellate orders...
Petition dismissed; appellate orders upholding confiscation of undeclared imported jewellery and denial of duty-free allowance under Baggage Rules affirmed
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HC dismissed the petition and upheld earlier appellate orders confirming confiscation of undeclared imported jewellery and denial of duty-free allowance under the applicable notification and Baggage Rules. The Court held that pendency or prospect of a review does not stay implementation of the appellate order, noting the Appellate Authority's findings that the Petitioner is not a habitual offender nor prima facie part of a smuggling syndicate. The Petitioner remains liable for applicable warehousing charges from the date of detention and for any redemption fine or penalty as determined. The detaining authority is directed to release the goods on verification of the Petitioner's credentials. Petition disposed.
HC dismissed the petition and upheld earlier appellate orders confirming confiscation of undeclared imported jewellery and denial of duty-free allowance under the applicable notification and Baggage Rules. The Court held that pendency or prospect of a review does not stay implementation of the appellate order, noting the Appellate Authority's findings that the Petitioner is not a habitual offender nor prima facie part of a smuggling syndicate. The Petitioner remains liable for applicable warehousing charges from the date of detention and for any redemption fine or penalty as determined. The detaining authority is directed to release the goods on verification of the Petitioner's credentials. Petition disposed.
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