https://www.taxtmi.com/caselaws?id=750696 The HC dismissed a petition challenging confiscation of gold bangles by customs authorities. Petitioners, who passed through Green Channel at airport without declaring gold bangles or filing required International Customs Declaration Form, were found ineligible to import gold under Foreign Trade Act provisions. The court held that wearing bangles did not exempt statutory declaration requirements under Section 77 of Customs Act. Since petitioners voluntarily accepted redemption option, paid fines and customs duty to retrieve bangles, they could not subsequently challenge the confiscation order. The court found no illegality in decisions by adjudicating authority, Commissioner of Appeals, and CESTAT upholding the confiscation. en-us Tue, 19 Mar 2024 00:00:00 +0530 Thu, 28 Mar 2024 08:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750696 The HC dismissed a petition challenging confiscation of gold bangles by customs authorities. Petitioners, who passed through Green Channel at airport without declaring gold bangles or filing required International Customs Declaration Form, were found ineligible to import gold under Foreign Trade Act provisions. The court held that wearing bangles did not exempt statutory declaration requirements under Section 77 of Customs Act. Since petitioners voluntarily accepted redemption option, paid fines and customs duty to retrieve bangles, they could not subsequently challenge the confiscation order. The court found no illegality in decisions by adjudicating authority, Commissioner of Appeals, and CESTAT upholding the confiscation. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750696