Customs - Highlights / Catch Notes

The Calcutta High Court considered a Revision Application ...

Court Quashes Seizure of Duty-Free Goods, Citing Lack of Authority Beyond Customs Frontiers.

May 22, 2024

Case Laws Customs HC

The Calcutta High Court considered a Revision Application regarding the seizure of goods from duty-free shops at an international airport, deemed outside India's territory. Citing the Supreme Court's precedent, the court quashed the proceedings as the complainant lacked authority to initiate them for offenses outside India's customs frontiers. The court allowed the revision, quashing the proceedings under u/s 36(1) of the Legal Metrology Act, 2009 u/r 32(3) of the Legal Metrology (Packaged Commodities) Rules, 2011.

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The Calcutta High Court considered a Revision Application ...

Court Quashes Seizure of Duty-Free Goods, Citing Lack of Authority Beyond Customs Frontiers.

May 22, 2024

Case Laws Customs HC

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