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Customs - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Legality and validity of such seizure of goods - It is evident ...

Customs

December 4, 2020

Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have been any reason to believe by the proper officer that the goods seized were liable to confiscation. Therefore, the very action of seizure is devoid of jurisdiction and hence illegal. If the very act of seizure is illegal, all consequential actions would have no legal sanction - HC

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