HC quashed proceedings against confiscation of jewellery initiated By Customs Authorities due to procedural irregularities

Rajendra S. Bajaj Vs Union of India (Bombay High Court) Conclusion: Due to flaws in the customs’ valuation process and procedural lapses,  HC favoured assessee for bringing into India a gold chain with pendant in which diamonds were embedded in accordance with Baggage Rules 1998. Held: Assessee, a US citizen of Indian origin, faced customs scrutiny upon landing in Mumbai with a gold chain and pendant. Customs officials alleged attempted smuggling of diamonds embedded in the pendant, valued significantly higher than declared. The only issue which arose in the present petition was whether...