Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Delhi HC Grants Relief To Foreigner Whose Rolex Watch Was Seized By Customs, Says Waiver Of Show Cause & Hearing In 'Standard Form' Not Lawful
Appeal Against OrderExcise, VAT & Custom
The Delhi High Court ruled that a standard form waiver of show cause notice and personal hearing under Section 124 of the Customs Act is not lawful. This decision highlights the importance of individualized assessments in customs proceedings. It ensures that taxpayers are given a fair hearing. This ruling underscores the need for procedural fairness. It emphasizes the importance of due process. The decision protects the rights of taxpayers.
