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IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) KOHIMA BENCH
N.UNNI KRISHNAN NAIR
Manik Chand and Sons Jewellers Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. details of the seizure and documentation. (Para 2 , 3) |
| 2. progression of legal proceedings post-seizure. (Para 4) |
| 3. maintainability of petition after show-cause. (Para 5 , 8 , 9 , 10) |
| 4. distinct nature of previous and current proceedings. (Para 6) |
| 5. finality of previous court's decisions. (Para 11 , 13) |
JUDGMENT :
N. UNNI KRISHNAN NAIR, J.
1. Heard Mr. D. Saikia, learned Senior Counsel, assisted by Ms. M.L. Gope, learned Counsel, appearing for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, Central Excise and Customs, appearing for the respondents.
2. The petitioner, by way of instituting the present writ petition, has presented a challenge to an order of seizure dated 31-08-2017, issued by the Inspector of Customs, L.G.B.I., Airport, Guwahati. The petitioner has also assailed a communication dated 01-09-2017, by which the reasons to believe that the goods seized vide the order dated 31-08-2017 were illegally imported into India through a route other than those specified under Section 7(1) (c) of the Customs Act, 1962, and the violation of the other provisions of the Customs Act, was communicated. It was further communicated that the goods so seiz
A writ petition challenging seizure under the Customs Act may be considered non-maintainable if a related and previously adjudicated matter on jurisdictional grounds remains unresolved.
Mandatory issuance of a show cause notice before confiscation under Customs law is essential for adherence to natural justice principles.
Quasi-judicial proceedings require strict adherence to principles of natural justice, including the right to cross-examine witnesses, which was violated in this case, rendering the confiscation order....
Order of Detention and seizure quashed - Absence of any proper opportunity to petitioner also, the civil liabilities of petitioner company demanding the huge amount of custom duty would be impermissi....
The disposal of seized property without notice and due process violates constitutional rights, rendering such actions illegal and unconstitutional.
Gold and jewellary are freely importable items.Passing through green channel itself is declaration of there being no dutiable goods, more so when there is no attempt to conceal the goods. Intention o....
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