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
Customs - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Extension of period of seizure beyond 6 months - Principles of ...


Court Sets Aside Order for Extending Seizure under Customs Act, Section 110(2), Citing Lack of Hearing Opportunity.

February 10, 2021

Case Laws     Customs     HC

Extension of period of seizure beyond 6 months - Principles of Natural Justice - Jurisdiction - whether power under the first proviso under Section 110(2) of the Act of 1962 is quasi-judicial in nature and requires a judicial approach? - The authorities were required to give an opportunity of hearing to the person from whom the goods were seized before exercising power under Section 110(2) of the Act of 1962 which they did not do while issuing the impugned order - Simply on the ground of breach of principles of natural justice, the impugned order is set aside. - The authorities are at liberty to take steps in accordance with law. - HC

View Source

 


 

You may also like:

  1. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

  2. Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

  3. Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any...

  4. The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

  5. Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

  6. Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act...

  7. The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and...

  8. The High Court quashed the seizure order dated 14.08.2020, holding that it violated Sections 7, 11, 46 and 47 of the Customs Act, 1962 and Section 3(2) of the Foreign...

  9. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  10. The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

  11. Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner...

  12. The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

  13. Customs officials seized gold jewelry from petitioners on 23-02-2023. Section 110(2) of Customs Act, 1962 mandates issuing show cause notice u/s 124 within six months of...

  14. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order. The Tribunal held that the Commissioner of Customs...

  15. Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

 

Quick Updates:Latest Updates