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 February 2025 Year 2025 This

HC invalidated confiscation orders regarding seized gold ...


Customs Officials' False Claims Lead to Return of Legally Worn Gold Jewelry Under Section 101 Customs Act Rules2016

February 11, 2025

Case Laws     Customs     HC

HC invalidated confiscation orders regarding seized gold ornaments worn by petitioners at arrival. Court found multiple procedural violations: no show cause notice issued, denial of proper hearing, and falsification of Mahazar (seizure document) by customs officials. Officials falsely claimed jewelry was concealed under sleeves when petitioners were wearing it openly. Significantly, HC ruled that Baggage Rules 2016 provision regarding items "carried on the person" was ultra vires the Customs Act 1962. The rule-making authority exceeded statutory scope by regulating worn jewelry. Court directed release of seized items within 7 days, finding officials orchestrated false case potentially to benefit unknown parties. Ruling establishes that jewelry worn by passengers falls outside Baggage Rules 2016 purview unless deliberately concealed under Section 101 of Customs Act.

View Source

 


 

You may also like:

  1. Smuggling - Gold - baggage rules - The petitioners, a husband and wife, returned to India from the United States and were stopped by customs officials upon arrival. The...

  2. 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...

  3. Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided...

  4. HC determined that absolute confiscation of undeclared gold carried by travelers without offering redemption option violates customs regulations. While gold import is...

  5. Smuggling - foreign origin Gold - burden to prove - The tribunal clarified that the burden of proof under Section 123 of the Customs Act, 1962, solely rested on the...

  6. Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy...

  7. Maintainability of appeal - monetary limit involved in the appeal - Smuggling - Gold Bars - The case involved the confiscation of 3.5 kg of gold bars by the Custom...

  8. Gold ornaments worn by a foreign tourist entering India - In the absence of a statutory prescription in express terms to the effect that a foreign tourist entering...

  9. The CESTAT allowed the appeal against confiscation of gold, holding that the seizure by customs officials lacked reasonable belief of the goods being smuggled as...

  10. Smuggling - Gold bars - concealment in the baggage - the applicant crossed the green channel without declaring the impugned articles in his possession in the Customs...

  11. Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in...

  12. 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...

  13. Confiscation - Smuggling - Gold Bullion - Gold Jewellery - The appellant has not adduced any evidence to indicate that the same were procured locally. Appellants who...

  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. Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled...

 

Quick Updates:Latest Updates