2024 (7) TMI 1121

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....WP(C) NO. 44275 OF 2023 - -<br>Customs<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioner : By Advs. Sri. Karthik J. Sekhar, Sri. Nidheesh Mohan, &nbsp; For the Respondents : By Advs. Sri. R. Harishankar, Sri. Sreelal N. Warrier - SC. JUDGMENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed impugning Exhibit P-4 notice issued under Section 150 of the ....

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....ioner were subjected to scanning in the scanning machine kept near the exit gate of the arrival hall in the presence of the passenger and two independent witnesses. It was discovered that one gold bangle kept in the petitioner's bag besides recovery of one gold chain which was worn by the petitioner around his neck. The petitioner was also carrying 5.5 liters of liquor in excess of the free limit ....

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....nder the Act. 4. The petitioner was not issued any show cause notice and no adjudication has been taken place under the provisions of the Act. Solely relied on the statement made by the petitioner under Section 110 and with the aid of the Notification No. 31/86-Customs dated 05.02.1986, the authorities have proceeded to issue notice under Section 150 of the Act for disposing of the gold. 5. ....

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....ble, there is no reason for the respondents to hurriedly dispose it and that too without notice to the petitioner. 6. Considering the aforesaid Judgment and the provisions of Section 110 (1) (1A) of the Act, I am of the considered view that merely on the ground of statement recorded under Section 110 of the Act, the authorities should not proceed to dispose of the seized items if the same are n....