Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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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