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

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..... 2017 To All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs Central Excise. All Principal Directors General / Directors General of CBEC. All Principal Commissioners/Commissioners of Customs / Customs (Prev). All Principal Commissioners/Commissioners of Customs (Appeals). A .....

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..... he Customs Act, 1962 . 3. Though Section 110 of the Act ibid does not specify passing an order for seizure of goods, it says that 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 permission of such officer. 4. In view o .....

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..... elease of seized goods is allowed under Section 110A of the Act ibid, show cause notices are not being issued within the stipulated time period on the ground that the goods have been released to the owner of the goods. The provisions of the Customs Act, 1962 are clear that irrespective of the fact whether goods remain seized or are provisionally released, once goods are seized, the time peri .....

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