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Customs - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Seizure of imported goods - Validity of seizure memo - The ...

Customs

August 27, 2021

Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending investigation. What is evident from the affidavit-in-reply filed by the investigating agency is that based on the statements recorded under Section 108 of the Customs Act, 1962, the investigation is pending. Reading of the provisions of the Customs Act, 1962 Sections 111 and 112 which provide for confiscation of goods post an investigation, the authorities are required to issue a show-cause notice under Section 124 of the Customs Act, 1962 before confiscation of goods. That stage has yet not reached. - Petition dismissed - HC

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