Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
Confiscation of gold jewellery lacked required procedural safeguards and statutory notices, so the State held a duty to preserve seized property intact as a bailee pending final adjudication; failure to follow seizure, inventory and disposal provisions and omission of prescribed notices vitiated the confiscation, entitling the owner to return or compensation. Where re-export is ordered but goods are no longer available, the operative effect is payment of present market value rather than value at seizure. Arbitrary detention and non-compliance with due process breached property and reasonableness guarantees.
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