Restricted second-hand goods remain redeemable when absolute confiscation lacks specific reasons, and penalties must follow the applicable import prov...
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Writ jurisdiction cannot support mandamus for release of detained gold where alleged non-compliance with Customs Act notice and seizure safeguards depends on disputed facts. Statutory requirements for notice and release of seized goods must be observed, and a mechanical pre-printed waiver alone does not establish compliance. However, a passenger's signed statement and later written acknowledgement of receiving an oral show cause notice may constitute contemporaneous material that cannot be disregarded in favour of later allegations of coercion, fabrication, or prior declaration of goods. Such evidentiary disputes require determination before the competent Customs authority or another appropriate forum. The petition for release was dismissed without deciding confiscation or penalty.
Writ jurisdiction cannot support mandamus for release of detained gold where alleged non-compliance with Customs Act notice and seizure safeguards depends on disputed facts. Statutory requirements for notice and release of seized goods must be observed, and a mechanical pre-printed waiver alone does not establish compliance. However, a passenger's signed statement and later written acknowledgement of receiving an oral show cause notice may constitute contemporaneous material that cannot be disregarded in favour of later allegations of coercion, fabrication, or prior declaration of goods. Such evidentiary disputes require determination before the competent Customs authority or another appropriate forum. The petition for release was dismissed without deciding confiscation or penalty.
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