Customs Dept Repeatedly Told To Serve Notices, Orders On Assessee Via Email: Delhi High Court Seeks Compliance
2 days, 22 hours ago

Customs Dept Repeatedly Told To Serve Notices, Orders On Assessee Via Email: Delhi High Court Seeks Compliance

Live Law  

The Delhi High Court has asked the Customs Department to scrupulously comply with its “repeated” direction to serve notices, orders on an assessee under the Customs Act, 1962 via email. “.in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent that service of notices, communications and orders ought to be effected even through email and on the common portal, in addition to the traditional methods,” the Court had said. This prompted the division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta to observe, “It has been repeatedly impressed upon the Customs Department and also directed that show cause notices, correspondence and orders ought to be communicated through email…It is expected that the Customs Department would adhere to the said directions, in terms of Section 153 of the Customs Act, 1962.” Section 153 of the Customs Act empowers the Department to serve notices through email. Appearance: Mohammed Ather, Advocate for Petitioner; Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advocates for Respondent Case title: Muhammad Nazim v. Commissioner Of Customs & Ors.

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History of this topic

S.67 Of CGST Act & S.110 Of Customs Act Are Pari Materia; GST Department Must Give Notice To Assessee Before Extending Seizure Period: Delhi HC
1 week, 6 days ago

S.67 Of CGST Act & S.110 Of Customs Act Are Pari Materia; GST Department Must Give Notice To Assessee Before Extending Seizure Period: Delhi HC

Live Law  

The Delhi High Court has held that an assessee must be issued notice within six months of seizure of its goods under Section 67 of the Central Goods and Services Tax Act 2017, failing which the goods must be returned by the Department. The High Court said even if it is assumed that the two provisions were not pari materia, …

Customs Dept Should Serve Notices By Email In Addition To Post, Will Prevent Delay And Non-Appearances: Delhi High Court
2 months, 1 week ago

Customs Dept Should Serve Notices By Email In Addition To Post, Will Prevent Delay And Non-Appearances: Delhi High Court

Live Law  

The Delhi High Court recently called upon the Customs Department to make use of Section 153 of the Customs Act, 1962 which empowers it to serve notices through email. “In the opinion of this Court, the provision itself makes it clear that notices can be sent by email…The Customs Department ought to in future follow a system by which in …

Bombay High Court Quashes Proceedings Initiated By Customs Authorities For Seizing Jewellery
8 months ago

Bombay High Court Quashes Proceedings Initiated By Customs Authorities For Seizing Jewellery

Live Law  

The Bombay High Court has quashed the proceedings initiated by the customs authorities for seizing the jewelry.The bench of Justice K. R. Shriram and Justice Jitendra Jain has relied on the decision of the Supreme Court in the case of Directorate of Revenue Intelligence vs.. Pushpa Lekhumal Tolani, in which it was held that foreign tourists are allowed to bring …

CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty
1 year, 2 months ago

CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has ordered the absolute confiscation of gold smuggled without the payment of customs duty.The bench of Rachna Gupta and Hemambika R. Priya has observed that the gold was of foreign origin. The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has ordered the absolute confiscation of gold …

Gujarat High Court Directs To Release Seized Gold As Outstanding Demand Against Assessee
1 year, 8 months ago

Gujarat High Court Directs To Release Seized Gold As Outstanding Demand Against Assessee

Live Law  

The Gujarat High Court has directed the department to release the 100.350 grams of seized gold as the assessee had no outstanding demand.The bench of Justice Vipul M. Pancholi and Justice Devan M. Desai has observed that the gold in question belongs to the petitioner, and he has accounted for it in his books of accounts. The Gujarat High Court …

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court
2 years, 1 month ago

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court

Live Law  

The Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on the part of the assessee.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the petitioner had paid the tax and penalty for the release of the goods and that the …

Customs Dept Must Give Show-Cause Notice By 6 Months In Case Of Seizure/Detention Of Goods: Delhi HC [Read Judgment]
8 years, 3 months ago

Customs Dept Must Give Show-Cause Notice By 6 Months In Case Of Seizure/Detention Of Goods: Delhi HC [Read Judgment]

Live Law  

The Delhi High Court in Jatinder Kumar Sachdeva vs. The Union Of India And Ors, has clarified that when goods are seized/confiscated, the Customs Department must give a show cause notice under Section 124 of the Customs Act, 1962 within six months or within the extended period of further six months, otherwise the goods have to be released to the …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

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