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 April 2025 Year 2025 This

HC held that detention of personal gold jewellery was illegal ...


Gold Jewellery Seizure Invalidated: Procedural Flaws Breach Natural Justice, Order Quashed for Lack of Due Process

April 16, 2025

Case Laws     Customs     HC

HC held that detention of personal gold jewellery was illegal due to procedural irregularities. No Show Cause Notice was issued and no personal hearing was granted, violating principles of natural justice. The Court found the Order-in-Original unsustainable, citing previous judicial precedents that personal jewellery should not be confiscated when procedural requirements are not met. Connected family petitions were similarly directed for release of seized articles. The detention order was quashed, and the petition was disposed of in favor of the petitioner.

View Source

 


 

You may also like:

  1. The HC set aside the Order-in-Original detaining petitioner's gold jewelry, finding violations of natural justice principles as no proper hearing was afforded and...

  2. HC invalidated confiscation orders regarding seized gold ornaments worn by petitioners at arrival. Court found multiple procedural violations: no show cause notice...

  3. HC ruled in favor of petitioner, ordering release of seized gold jewelry within 7 days. The court determined that Baggage Rules 2016 provision regarding items "carried...

  4. 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...

  5. Assessee's petition dismissed. HC held seizure of jewelry stock u/s 132A valid. Itemized stock register not furnished by assessee to authorities' satisfaction. Net...

  6. Estimation of income on deficit gold jewellery - in search proceedings AO noted shortage of stock of gold ornaments - It is quite natural to give telescopic benefit to...

  7. AT ruled against double seizure of bank lockers and gold in a money laundering case. The lockers (no. 86 and 96) were already under CBI custody, making subsequent...

  8. Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether...

  9. Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles

  10. DUTY EXEMPTION / REMISSION SCHEMES - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22...

  11. EOU / EHTP / STP / BTP - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22 carats shall...

  12. Department of Commerce’s Statement on import of gold jewellery from Thailand

  13. HC upheld the seizure of gold ornaments by RPF, finding substantial procedural and documentary irregularities. The court determined that the respondent authorities acted...

  14. The High Court held that the personal gold jewelry, consisting of a necklace and bracelet weighing 0.178 grams, worn by a tourist traveling from Azerbaijan to India,...

  15. The seized gold lacked foreign inscriptions, embossments, or 99.9% purity, and the seizure memo did not mention the officer's reasonable belief that the gold was liable...

 

Quick Updates:Latest Updates