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Informative

Confiscation of ‘Gold Kada’ Without Proper Notice: Delhi HC quashes Order Due to Invalid Waiver

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

The Delhi High Court quashed an order confiscating a gold 'kada' (bangle) due to an invalid waiver of the show-cause notice. The court held that the confiscation was illegal because the proper procedure, including the issuance of a valid show-cause notice and an opportunity for the affected party to be heard, was not followed. The invalid waiver deprived the individual of their right to due process.