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    <title>Gold Jewelry Detention Order Set Aside: Natural Justice Violated and Personal Jewelry Exempt from Confiscation</title>
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    <description>The HC set aside the Order-in-Original detaining petitioner&#039;s gold jewelry, finding violations of natural justice principles as no proper hearing was afforded and consent for waiving show cause notice was improperly obtained through a standard performa. Following established precedent that personal gold jewelry is not subject to confiscation, the court determined the detained gold chain constituted personal jewelry exempt from seizure. The respondent department&#039;s failure to provide proper notice and hearing rendered the impugned order unsustainable. The court directed the release of the petitioner&#039;s gold item within four weeks and disposed of the petition accordingly.</description>
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    <pubDate>Sat, 08 Mar 2025 08:32:02 +0530</pubDate>
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      <title>Gold Jewelry Detention Order Set Aside: Natural Justice Violated and Personal Jewelry Exempt from Confiscation</title>
      <link>https://www.taxtmi.com/highlights?id=86353</link>
      <description>The HC set aside the Order-in-Original detaining petitioner&#039;s gold jewelry, finding violations of natural justice principles as no proper hearing was afforded and consent for waiving show cause notice was improperly obtained through a standard performa. Following established precedent that personal gold jewelry is not subject to confiscation, the court determined the detained gold chain constituted personal jewelry exempt from seizure. The respondent department&#039;s failure to provide proper notice and hearing rendered the impugned order unsustainable. The court directed the release of the petitioner&#039;s gold item within four weeks and disposed of the petition accordingly.</description>
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      <pubDate>Sat, 08 Mar 2025 08:32:02 +0530</pubDate>
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