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Passing of order under Section 110 of the Customs Act, 1962 - reg.

Customs - Instruction No. 01/2017 - Dated:- 8-2-2017 - Instruction No. 01/2017-Customs F.No. 591/04/2016-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) New Delhi, dat .....

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al of CBEC. All Principal Commissioners/Commissioners of Customs / Customs (Prev). All Principal Commissioners/Commissioners of Customs (Appeals). All Principal Commissioners/Commissioners of Customs & Central Excise. All Principal Commissioners/ .....

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n several cases, goods are being held-up/seized by the field formations only under panchnama and separate orders for seizure of goods are not being passed. The Hon' ble Delhi High Court, in a recent order, has held that a panchnama is a statement .....

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not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. 4. In view of the abo .....

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oods are liable for confiscation. Where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous perm .....

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