TMI BlogSeizure of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... What is the relevant date for consideration of Seizure of goods? The goods detained by the DRI on 8 th and Punchnama start on 10 th and completed on 12 th and letter by ADGI to commissioner cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms not to move the goods as its is found to be mis declared on 12th and seizure memo issued on 20 th. - Reply By KASTURI SETHI - The Reply = The date of seizure memo will be treated as relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of seizure of goods. - Reply By MADAN RAHEJA - The Reply = Dear Sir.While no doubt department would take date of seizure i.e. 20th as relevant date, issue is contestable in view of Calcutta Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court in a case E.S.I. Ltd. Vs Union of India decided on 2-4-2002 reported at 2002 (4) TMI 96 - HIGH COURT AT CALCUTTA [ I could not get TMI citation] wherein it was held that date on which dom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion over goods, passed out of hands of assessee, tantamounts to seizure for all practical purposes. this case was upheld by Apex Court. There are other similar judgments also2. Kindly go through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se judgments and see whether these are applicable on facts of your case. - Seizure of Goods - Query Started By: - Gurjeet Singh Walia Dated:- 3-7-2016 Customs - Import - Export - Customs - SEZ - Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 2 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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