https://www.taxtmi.com/caselaws?id=784093 The dominant issue was whether customs authorities could continue detaining seized gold items despite a final revisional order upholding the Order-in-Appeal (OIA) concerning denial of duty-free allowance, ineligibility of the passenger, absolute confiscation, and penalty. The HC held that once the Revisional Authority has rendered a final decision affirming the OIA, there is no legal justification to delay implementation, and administrative inaction cannot defeat the operative effect of the confirmed appellate order. The HC directed that the OIA be implemented and given effect within one month and disposed of the petition. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784093 The dominant issue was whether customs authorities could continue detaining seized gold items despite a final revisional order upholding the Order-in-Appeal (OIA) concerning denial of duty-free allowance, ineligibility of the passenger, absolute confiscation, and penalty. The HC held that once the Revisional Authority has rendered a final decision affirming the OIA, there is no legal justification to delay implementation, and administrative inaction cannot defeat the operative effect of the confirmed appellate order. The HC directed that the OIA be implemented and given effect within one month and disposed of the petition. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784093