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...
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The dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
The dispute addresses whether Customs Act powers may be invoked to confiscate foreign currency embedded in travel cards absent a deeming prohibition in foreign exchange law. The tribunal reasons that currency is defined within foreign exchange statutes and that Customs Act conferral under section 113(d) operates only where another laws prohibition is expressly deemed to be a Customs prohibition; without such deeming or valid delegation under FEMA/FERA, Customs authorities lacked statutory empowerment to confiscate or impose penalties under section 114. Consequently, the confiscation of travel-card currency and attendant penalties were set aside for want of legal authority.
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