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

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