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 January 2025 Year 2025 This

The HC held that the Petitioner, as the legal heir of the ...


Deceased Passenger's Heir Allowed to Redeem Confiscated Gold; Limitation Period Reset Due to Non-Communication.

January 1, 2025

Case Laws     Customs     HC

The HC held that the Petitioner, as the legal heir of the deceased passenger, is entitled to redeem the confiscated gold under the Customs Act, 1962. The limitation period u/s 125 for redeeming the goods did not commence due to lack of communication of the order to the deceased passenger. The Petitioner is permitted to redeem the goods upon compliance with the original order, and demurrage charges are waived considering the passenger's demise and non-service of the order.

View Source

 


 

You may also like:

  1. Dishonour of Cheque - legal heir of deceased - substitution of the opposite party (deceased complainant) - It is the case of the petitioner that the opposite party is...

  2. The High Court quashed an order passed against a deceased person, holding it a nullity. Section 93 of the CGST/SGST Act permits continuance of proceedings against legal...

  3. Absolute Confiscation - Seeking redemption of prohibited goods - The appellant being an ineligible passenger could not have brought gold and clear after declaration on...

  4. Imposition of penalty - Smuggling - Gold bars of foreign origin - illegally imported goods - CESTAT held that, once the two Appellants disputed the fact of recovery of...

  5. Smuggling - Gold - Seizure of gold - period of limitation - The appellant has able passed their onus of ownership acquisition of the gold in question. As the appellant...

  6. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  7. Guidelines for the sale of seized/ confiscated gold - reg. - Circular

  8. Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner...

  9. The ITAT, an Appellate Tribunal, addressed an appeal filed in the name of a deceased person without proper mention of the legal heir. The appeal was dismissed due to the...

  10. Assessment in the name of the deceased assessee - liability of legal heir - After the death of the assessee, his legal heir was not brought on the record and no notice...

  11. Cancellation of Registration Certificate - legal heirs - deemed dealer on the death of dealer - When it is an admitted fact that the petitioner is a legal heir of the...

  12. The ITAT Raipur held that an order passed in the name of a deceased assessee was invalid as legal heirs failed to disclose the death. Deduction u/s. 54F was denied as...

  13. Oppression and mismanagement case - Transfer of 2500 shares by deceased challenged by appellant claiming legal heirs entitled to shares or fair price. Held: Appellant's...

  14. Smuggling - Absolute confiscation of three gold bars and one small piece of remelted gold - Penalty u/s 112(a) and (b)(i) of Customs Act - The Tribunal noted that the...

  15. Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

 

Quick Updates:Latest Updates