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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

The Calcutta High Court considered a Revision Application ...


HC quashes proceedings u/s 36(1) Legal Metrology Act, 2009 due to lack of authority. Duty-free shops at an international airport, deemed outside India's territory.

Case Laws     Customs

May 22, 2024

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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