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2019 (12) TMI 135 - HC - CustomsRelease of detained goods - over-valuation of goods - seizure memo issued - HELD THAT:- It appears that the seizure memo dated 31st August, 2019 has been formally issued for the goods mentioned in Shipping Bill No.4651654 dated 4th June, 2019. Looking to the Seizure Memorandum dated 31.08.2019 (Annexure P-9 to the memo of this writ petition), there is an over valuation of the goods and hence the goods have been seized and the seizure memo has been issued. Hence, there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are required to be issued under the provisions of Customs Act, 1962. Petition disposed off.
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