Customs' Decision To Prefer Revision Plea Against Order To Release Goods Not Grounds To Withhold Them: Delhi High Court

The Delhi High Court has held that the Customs Department cannot sit over an appellate body's order directing it to release the goods of an assessee, merely on the ground that the Department seeks to prefer a revision against such order.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta held, “once the Commissioner of Customs (Appeals) has also allowed redemption, the decision to file revision cannot be a ground to withhold the release of the goods. Further, there is no stay...

Sikh People Usually Wear 'Kada', Personal Effect: Delhi High Court Sets Aside Detention By Customs

Observing that Sikh persons usually wear kada as part of their religious practice, the Delhi High Court set aside the detention of a Dubai resident's gold kada by the Customs Department.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “Clearly, a perusal of the photographs and the fact that it is one Kada which is usually worn by persons like the Petitioner who are Sikhs, leaves no doubt in the mind of the Court that the same was a personal effect of the...

Goods Exempted From Customs Duty, May Still Be Subject To Levy Of Additional Duty Under Respective Enactments: Madras High Court

The Madras High Court stated that goods imported exempted from basic customs duty, may still be subject to levy of additional duty under respective enactments. “The goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments and they would be so subject unless and until they are specifically exempted by the competent authority in exercise of the powers vested under those respective enactments from such...

Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC

The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for 30 days. Moreover, the CCTV footage of the Petitioner at the time of departure could also have been preserved...

Following Delhi HC Nudge, Customs Takes Measures To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery

Following successive judgments of the Delhi High Court criticising the Customs for detaining personal jewellery of air travellers and failure to comply with mandatory statutory procedure for detention, the Department has undertaken various steps to prevent harassment of genuine travellers.As per an affidavit filed by the Centre, the Department has taken following steps:1. A person whose goods are detained shall be issued detention receipts which would bear the time and date of detention, number...

“Completely Unacceptable”: Delhi High Court Pulls Up Customs For Prolonged Detention Of Export Goods Despite Dept's Circular

The Delhi High Court has criticised the Customs Department for acting against its own Circular for expeditious clearance of goods, by detaining the export goods of a trader for over two months.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed, “This position is completely unacceptable to the Court…consignment cannot be held up in this manner…expedited steps are not taken for clearing of goods.”Petitioner's export consignment of 'ladies PVC slippers' was put on hold...

Customs Can Clone Data Of Seized Electronic Devices As Per Statutory Procedure, Need Not Retain Devices Throughout Prosecution: Delhi HC

The Delhi High Court has called upon the Customs Department to clone the required data from seized electronic devices of persons allegedly involved in smuggling and other violations under the Act, instead of retaining such devices throughout prosecutions.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed that such a practice will not only ensure that the Department does not lose the data due to the seized device getting outdated but it will also provide make the...

S.110 Customs Act | SCN Cannot Be Issued After One Year, Detention Of Goods Impermissible: Delhi High Court

The Delhi High Court has held that detention of goods by the Customs Department cannot continue beyond a period of one year, if a show cause notice was not issued to the assessee within such period.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta cited Section 110 of the Customs Act, 1962 which prescribes a period of six months. Further, subject to complying with certain formalities, a further extension for a period of six months for the Department to issue a show cause...

Customs Department Can't Invoke Expired Bank Guarantees: Kerala High Court

The Kerala High Court stated that invocation of the expired bank guarantees by Customs Department is not permissible under law. The Division Bench of Justices A.K. Jayasankaran Nambiar and Easwaran S. was addressing the issue of whether customs department can invoke expired bank guarantees. The assessee/appellant has filed an appeal challenging the order of Single Judge who found that the challenge to the invocation of the Bank Guarantees cannot be made, except on fraud or...

Determination Of Anti-Dumping Duties Is A Time-Bound Process By Competent Authority, Writ Courts Will Be Hesitant To Interfere: Delhi HC

The Delhi High Court has held that writ petitions challenging the determination of anti-dumping duties by Directorate General of Trade Remedies are maintainable however, since the determination is a time bound process, Courts will not readily interfere in the process.Anti-dumping investigation determines whether a product is being dumped in the country at a lower price, causing material injury to the domestic industry. If found true, the DGTR may impose anti-dumping duties on the importer of...

Delhi High Court Orders Customs To Release 'Name Engraved' Gold Jewellery Of Indian Tourist

The Delhi High Court has ordered the Customs Department to release the gold kada of an Indian tourist, which was seized upon his return to the country after a visit to the Republic of Mali.Petitioner had argued that the jewellery was a personal effect, as evident from engraving of his first name on the same, and was thus exempted from duty.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta ordered that the jewellery be released within four weeks.Petitioner had claimed that...

'Comedy Of Errors': Delhi HC On CESTAT Passing Contradictory Orders In Appeal Which Did Not Meet Its Pecuniary Jurisdiction

The Delhi High Court recently took a critical view of the Customs Excise And Service Tax Appellate Tribunal at New Delhi for repeatedly passing contradictory orders in an appeal, which should have been dismissed for want of pecuniary jurisdiction.“This order reveals a complete comedy of error…The petition reveals an unfortunate situation wherein the CESTAT while intending to correct an error in its initial order…continued to make repeated errors resulting in the impugned order and the present...