Dheeraj Vats v. the Commissioner of Customs
Case brief
What is this about?
Writ petition challenging confiscation of a 117-gram gold chain by Customs. The Court found the chain to be a new item purchased abroad rather than a used personal effect, and disposed of the petition permitting the petitioner to file an appeal, which if filed by 15 January would not be barred by limitation.
What did the court decide?
Permission to file appeal; appeal filed by 15th January not to be barred by limitation and to be decided on merits.