Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
Detention of a passenger's wristwatch by Customs was challenged on the ground that it constituted "personal effects" under the Baggage Rules, 2016 and was therefore not liable to detention. Relying on binding precedent holding that valuables such as jewellery cannot be wholly excluded from "personal effects," the court held that a watch worn by the passenger falls within the ambit of exempt personal effects. Consequently, the continued detention was held untenable and was set aside; Customs was directed to release the watch and warehousing charges were waived. - HC
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