Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2025 (10) TMI 1164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... House, IGI Airport, New Delhi (hereinafter, 'Order-in-Appeal'). 3. A brief background of the Petitioner's case is that, the Petitioner had travelled to Dubai for an official meeting, as he is working in a Multi-National Company. Upon his arrival, on 18th May, 2024, at Indira Gandhi International Airport, Terminal-3 New Delhi, he was intercepted by the concerned officials of the Customs Department and one gold kada and one gold chain weighing a total of 52 grams (hereinafter, 'seized jewellery') was seized by the Customs Department, vide detention receipt dated 18th May, 2024. The seized jewellery was appraised on 31st May, 2024 4. Thereafter, an Order-in-Original dated 19th December, 2024 was passed by the Assistant Commissioner of C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....toms Act, 1962." 5. The OIO was challenged before this Court in W.P.(C) 2615/2025, in which vide order dated 3rd March, 2025, the Court after considering the facts, had permitted the Petitioner to file an appeal. The said order reads as under: "4. The Petitioner was given a hearing in this matter on 16th July, 2024 and thereafter the Order-in-Original was passed. In the opinion of this Court, therefore, the Petitioner ought to have challenged the said order in an appeal in accordance with law. 5. Considering the quantum of goods, the Petitioner is now permitted to file the appeal by 31st March, 2025. The same shall be disposed of by 30th April, 2025. 6. Petition is disposed of. All pending applications, if any,....