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Customs - Highlights / Catch Notes

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Smuggling - Gold - Electronic goods - baggage rules - Where the ...

Case Laws     Customs

June 18, 2021

Smuggling - Gold - Electronic goods - baggage rules - Where the fundamental right of the noticees to fair adjudication has been violated, adjudication proceedings cannot be allowed to continue for the purpose of determining their guilt - the petitioners' defence has been prejudiced because of the non-production of CCTV footage, the adjudication proceedings initiated against them can be allowed to continue only for the limited purpose of determining whether the goods in question can be allowed to be re-exported or whether they can be cleared on payment of applicable duties. - HC

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