https://www.taxtmi.com/caselaws?id=768282 The HC allowed partial relief to a UAE resident whose undeclared jewelry items were confiscated at an airport by Customs authorities. While finding the initial seizure justified under Sections 111(d), (i), (j), and (m) of the Customs Act due to non-declaration, the Court identified procedural violations as no show cause notice was issued or personal hearing provided. Considering the items were claimed as gifts and the petitioner had export certificates, the Court ordered release of the goods upon payment of Rs. 80,000 as redemption fee under Section 125, while waiving the Rs. 2,50,000 penalty previously imposed under Sections 112(a) and (b). en-us Thu, 27 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768282 The HC allowed partial relief to a UAE resident whose undeclared jewelry items were confiscated at an airport by Customs authorities. While finding the initial seizure justified under Sections 111(d), (i), (j), and (m) of the Customs Act due to non-declaration, the Court identified procedural violations as no show cause notice was issued or personal hearing provided. Considering the items were claimed as gifts and the petitioner had export certificates, the Court ordered release of the goods upon payment of Rs. 80,000 as redemption fee under Section 125, while waiving the Rs. 2,50,000 penalty previously imposed under Sections 112(a) and (b). Case-Laws Customs Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768282