https://www.taxtmi.com/caselaws?id=443151 Challenge to seizure of a gold chain on import contends statutory procedures under the Customs Act were not followed; sale or disposal under section 150(1) requires notice to the owner and sale under section 110(1A) must observe prescribed procedure, and arbitrary detention without notice is unlawful. The discretion to confiscate and impose penalty exists where smuggling is established, but here the authority failed procedural mandates, rendering detention and deposit at the Government Mint without notice unsustainable; consequence directed is assessment of the items value as of the deposit date and payment of an equivalent sum to the owner. en-us Mon, 04 Sep 2023 00:00:00 +0530 Wed, 21 Jan 2026 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443151 Challenge to seizure of a gold chain on import contends statutory procedures under the Customs Act were not followed; sale or disposal under section 150(1) requires notice to the owner and sale under section 110(1A) must observe prescribed procedure, and arbitrary detention without notice is unlawful. The discretion to confiscate and impose penalty exists where smuggling is established, but here the authority failed procedural mandates, rendering detention and deposit at the Government Mint without notice unsustainable; consequence directed is assessment of the items value as of the deposit date and payment of an equivalent sum to the owner. Case-Laws Customs Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443151