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Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
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The HC held that an earlier unsuccessful writ challenge to a show-cause notice did not bar the appellant from contesting the seizure of jewellery in later confiscation proceedings under the Customs Act, 1962. The Court found that the seizure challenge had not been examined on its own merits, and that refusing to hear it would deprive the appellant of a meaningful defence. It therefore permitted the appellant to question the validity of the seizure and the proposed confiscation in the pending proceedings, and directed that reasonable time be granted if needed for effective participation. The Court did not decide the legality of the seizure on merits.
The HC held that an earlier unsuccessful writ challenge to a show-cause notice did not bar the appellant from contesting the seizure of jewellery in later confiscation proceedings under the Customs Act, 1962. The Court found that the seizure challenge had not been examined on its own merits, and that refusing to hear it would deprive the appellant of a meaningful defence. It therefore permitted the appellant to question the validity of the seizure and the proposed confiscation in the pending proceedings, and directed that reasonable time be granted if needed for effective participation. The Court did not decide the legality of the seizure on merits.
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