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Seized goods under customs Act by Police, Customs - Import - Export - Customs - SEZ

Issue Id: - 115514
Dated: 11-10-2019
By:- Muthukumar Muthunarasimhan
Seized goods under customs Act by Police

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Sir,

My client took old jewellery and gold bar for making gold ornaments under job work procedures duly prescribed as per the GST Act alongwith Delivery challan. While travel he forget to accompany with DC and railway police seized the gold and produced before the District Magistrate after producing all evidences the police handedover the case to customs and they withdrawn the case. Now my client moving with Sessions Court for remedy and release the consificated goods.

My questions for expert advice are as follows;

1. As per Section 110 of Customs Act is it valid consfication of goods by police?

2. As per Sec 110 (A) police officer is a proper officer and have the right to handedover the goods to customs after produced all evidences and GST procedures?

3. Is Gold is a notified goods under customs Act?

4. No notice is given by the customs so far after time lapsed of limitation of time period of six months.

Please advice me with substantiate Notification under Customs Act.

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1 Dated: 11-10-2019
By:- KASTURI SETHI

Query-wise reply is as under:- Pl. note that Police have vast powers. They can nab any person on suspicion (offender) for contravention of the provisions of Income Tax, Customs, GST etc.

(i) Police has no power to confiscate the case property (seized goods). Police have powers to detect, detain and seize the notified goods (without any valid docs) in transit and thereafter to hand over the case to the concerned department.

(ii) Yes. Police cannot investigate the case. The concerned department will investigate the case and after completion of investigation, the Customs department will issue SCN in this case. For example ;if the Customs staff raids any person's residence and they find illegal weapons there, the Customs department will detain and seize the said weapons and will hand over to Police.

3. Yes.

4. After getting approval from Principal Commissioner, Customs, the time limit of six months for issuance of SCN can be extended for a period of another six months under Section 110 (A) of the Customs Act.


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