https://www.taxtmi.com/caselaws?id=783999 A passenger sought writ relief for release of a seized 250 gm gold bar, alleging breach of s.110(2) Customs Act and violation of natural justice. The HC held the passenger, being an Indian national on an Indian passport, was an ineligible passenger and had misused the green channel by carrying undeclared gold, supporting an inference of intent to smuggle; the adjudicating authority had considered relevant provisions and the passenger's statement. The HC further held the challenge based on an oral show-cause notice/waiver was untenable since the passenger was granted adequate opportunity of hearing, including to make submissions before the adjudicating authority. Consequently, the Order-in-Original was not interfered with, and confiscation and penalty were upheld. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783999 A passenger sought writ relief for release of a seized 250 gm gold bar, alleging breach of s.110(2) Customs Act and violation of natural justice. The HC held the passenger, being an Indian national on an Indian passport, was an ineligible passenger and had misused the green channel by carrying undeclared gold, supporting an inference of intent to smuggle; the adjudicating authority had considered relevant provisions and the passenger's statement. The HC further held the challenge based on an oral show-cause notice/waiver was untenable since the passenger was granted adequate opportunity of hearing, including to make submissions before the adjudicating authority. Consequently, the Order-in-Original was not interfered with, and confiscation and penalty were upheld. Case-Laws Customs Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783999