The Court found that such standardised waivers violated principles of natural justice, referring to its earlier ruling in Makhinder Chopra v. Commissioner of Customs
The Delhi High Court quashed an order of absolute confiscation of a gold Kada seized at Indira Gandhi International Airport, New Delhi, due to the use of an invalid standard waiver and lack of proper notice. Sai Kiran Goud Tirupathi, petitioner-assessee,had travelled from Mali to India and arrived at Indira Gandhi International Airport, New Delhi,…
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