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Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Seeking release of goods - he option to redeem the confiscated ...


Court Sets Aside Customs' Decision; Emphasizes Judicial Discipline in Tax Law for Confiscated Goods Redeemed After 120-Day Limit.

February 13, 2023

Case Laws     Customs     HC

Seeking release of goods - he option to redeem the confiscated goods had not been exercised within the maximum period of 120 days - Commissioner of Customs (appeal) set aside to the extent of rejection of petitioner’s request on the ground of delay in seeking redemption beyond the prescribed period - unless there is adherence to the principle of judicial discipline, there would be chaos in administration of the tax laws. Such a situation cannot be permitted. - HC

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