The Court noted the petitioner had not been issued a Show Cause Notice before confiscation
The High Court of Delhi, directed a UAE resident to pay redemption and storage fees for three undeclared iPhone devices seized at the airport, while ordering the release of his gold jewelry without any storage charges. Chakshu Garg,petitioner-assessee,was a UAE resident holding resident permit no. 784-1993-7096546-1. He was intercepted on arrival from Dubai to Delhi…
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