Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Customs' Seizure of Wedding Guest's Gold Chain Overturned Under Baggage Rules 2016 for Non-Resident Travelers

The HC ruled that seizure of the petitioner's gold chain by Customs authorities was unjustified. The petitioner, a UAE resident traveling to India for a wedding, was entitled to benefits under the Baggage Rules, 2016 as an eligible non-resident passenger. Photographic evidence confirmed the chain was personal jewelry, which according to established precedent is not subject to confiscation. The court found procedural violations as no show cause notice was issued nor personal hearing afforded, violating principles of natural justice. The adjudication order was quashed, with directions that no penalty, redemption fine, or warehousing charges be collected from the petitioner, and any amounts already paid be refunded. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates