TaxTMI 
TaxTMI 
2026 (9) TMI 571
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....rough: Appearance not given. For the Respondents Through: Mr. Vishal Chadha, SSC with Mr. Chandan Kumar, Adv. Mr. Santosh Kumar Pandey, Adv. for UOI. ORDER 1. Through the present writ petition, the petitioner prays for the following reliefs: "A. Issue a Writ of Certiorari or any other appropriate writ, order, or direction quashing and setting aside the Show Cause Notice dated 15.....
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....le phone of the Petitioner, which had been detained by the Respondents, has already been released pursuant to the interim directions issued by this Court. 3. The Petitioner has a statutory remedy of appeal against the Order-in-Original dated 06.02.2026 passed by the Additional Commissioner of Customs, whereby the gold weighing 300 grams has been absolutely confiscated and a penalty of Rs.2,90,0....
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....he Petitioner claims that the jewellery which has been seized constituted his personal jewellery and, therefore, the proceedings initiated by the Respondents are illegal. 7. The Adjudicating Authority has, however, recorded a finding that the article described as a gold kada was, in fact, a gold strip fashioned in the form of a kada and was not in the nature of jewellery. 8. The requirement ....