Direction to the respondent to release his gold chain in terms ...

Court Orders Release of Petitioner's Gold Chain Under Customs Act Section 110(2); Revenue's Actions Deemed Unjust and Illegal.

September 18, 2023

Case Laws Customs HC

Direction to the respondent to release his gold chain in terms of Section 110(2) of the Customs Act, as amended upto date - Baggage Rule - Revenue has dealt with the entire matter patently in an arbitrary, unjust and illegal manner. - the gold chain had since been deposited in the Government Mint, Mumbai on 26 June 2018 without any notice to the petitioner - Revenue directed to refund the amount equal to value of gold items as on 26-6-2018 - HC

View Source

← Previous Next →

Direction to the respondent to release his gold chain in terms ...

Court Orders Release of Petitioner's Gold Chain Under Customs Act Section 110(2); Revenue's Actions Deemed Unjust and Illegal.

September 18, 2023

Case Laws Customs HC

You may also like:

HC ruled in favor of a Russian tourist regarding customs detention of a gold chain. The court established three key principles: (1) bona fide personal jewelry falls...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

The High Court held that the action of the respondents in freezing the bank account of the petitioner without any pending proceedings under the Act was illegal and...

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...

Section 12AA(2) of the Income Tax Act, 1961 does not recognize any deemed grant of registration if the application is not decided within six months. The Supreme Court in...

The High Court held that the Land Acquisition Officer (LAO) cannot be penalized u/s 201 and 201(1A) of the Income Tax Act, 1961 for non-deduction of TDS on compensation...

Section 143(2) is a mandatory requirement, and failure to comply with it renders the reassessment proceedings invalid. The High Court has consistently held that Section...

Deemed dividend u/s 2(22)(e) arises when an interest-free loan is provided by a company to a substantially related concern in shareholding. The issue was whether the...

The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are:...

Unjust enrichment - Section 27(2) of the Customs Act, 1962 - the question of providing unjust enrichment would not arise in the case of refund of cash securities - AT

Oppression and Mismanagement - illegal allotment of shares - the allegations that there has been an illegal allotment of Petitioner's shares, exclusion of Petitioner...

The High Court addressed the issue of whether a sale agreement made after the commencement of a company's winding up is affected by Section 536(2) of the Companies Act,...

Refund of service tax - Export of goods - allegation of illicit mining - Levy of tax on illegal activities / illegal export. - unless there is any provision to the...

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...

Provisional attachment of bank account - Expiry of one year from the date of the order of attachment - The court noted that despite the statutory provision clearly...

Quick Updates: