https://www.taxtmi.com/caselaws?id=447283 Seizure and summary disposal of privately owned gold jewellery without service of a notice or opportunity to be heard violated the statutory scheme governing seizure and confiscation and infringed the right to property and equality. Section 110 permits seizure but Sub-section (2) and Section 124 require timely notice and an opportunity to make representations, and sub-section (1A) exceptions demand cogent, intimated reasons before disposal. Disposal in absence of lawful notice and hearing rendered the action void and necessitated restitution; respondents were directed to restore equivalent gold weight or pay market value compensation for the seized jewellery. en-us Thu, 21 Dec 2023 00:00:00 +0530 Thu, 22 Jan 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447283 Seizure and summary disposal of privately owned gold jewellery without service of a notice or opportunity to be heard violated the statutory scheme governing seizure and confiscation and infringed the right to property and equality. Section 110 permits seizure but Sub-section (2) and Section 124 require timely notice and an opportunity to make representations, and sub-section (1A) exceptions demand cogent, intimated reasons before disposal. Disposal in absence of lawful notice and hearing rendered the action void and necessitated restitution; respondents were directed to restore equivalent gold weight or pay market value compensation for the seized jewellery. Case-Laws Customs Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447283