Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2018 (7) TMI 1066 - HC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court dismisses petition challenging Betel Nuts seizure under Customs Act, 1962. The court rejected the petitioner's writ petition challenging the seizure of Betel Nuts under the Customs Act, 1962. It held that statutory remedies must ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Court dismisses petition challenging Betel Nuts seizure under Customs Act, 1962.

                            The court rejected the petitioner's writ petition challenging the seizure of Betel Nuts under the Customs Act, 1962. It held that statutory remedies must be exhausted before seeking relief under Article 226 of the Constitution, leading to the dismissal of the petition for provisional release. The petitioner was directed to obtain the order rejecting the release application from the appropriate authority in compliance with the Customs Act, 1962.




                            Issues:
                            Challenge to Seizure Inventory under Section 110 of Customs Act, 1962 for Betel Nuts; Allegation of Unlawful Seizure; Request for Release of Seized Goods; Validity of Reports from Private Institutes; Proper Officer for Deciding Provisional Release; Legal Basis of Seizure under Customs Act, 1962; Rejection of Provisional Release Application; Applicability of Statutory Remedies; Maintainability of Writ Petition for Provisional Release.

                            Detailed Analysis:

                            1. Challenge to Seizure Inventory: The petitioner filed a writ petition challenging Seizure Inventory No. 04/CL/IMP/DRI/SIL/2017-18 under Section 110 of the Customs Act, 1962, seeking the release of 15,825 kgs. of Betel Nuts seized by the Assistant Director of the DRI.

                            2. Allegation of Unlawful Seizure: The petitioner contended that the seizure was unlawful and abusive of power under Section 110(1) of the Customs Act, 1962, as the Betel Nuts were held for over two months without proper justification.

                            3. Request for Release of Seized Goods: The petitioner requested the release of the seized Betel Nuts, arguing that the DRI authorities failed to establish the smuggled nature of the goods and based the seizure on assumptions of non-Indian origin.

                            4. Validity of Reports: The petitioner disputed the validity of reports from private institutes regarding the seized Betel Nuts, claiming non-furnishing of reports and rejection order, emphasizing that the reports should not be considered.

                            5. Proper Officer for Provisional Release: It was argued that DRI officials were not proper officers to decide on the provisional release of seized goods under the Customs Act, 1962, raising concerns about the decision-making authority in the case.

                            6. Legal Basis of Seizure: The seizure was based on allegations of illegal importation into India through an unauthorized route, violating specific sections of the Customs Act, 1962, and import regulations, as outlined in the Seizure Inventory dated 25.11.2017.

                            7. Rejection of Provisional Release Application: The Additional Commissioner rejected the petitioner's application for provisional release citing test reports indicating infestation of the Betel Nuts with fungus, rendering them unfit for human consumption.

                            8. Applicability of Statutory Remedies: Section 128 of the Customs Act, 1962 provides for an appeal against orders under the Act, emphasizing the need to exhaust statutory remedies before seeking relief under Article 226 of the Constitution.

                            9. Maintainability of Writ Petition: Citing precedents, the court held that when statutory remedies are available for redressal of grievances, a writ petition should not be entertained, leading to the rejection of the petitioner's writ petition for provisional release.

                            10. Final Directions: The writ petition was deemed not maintainable, and the petitioner was directed to approach the appropriate authority for the copy of the order rejecting the provisional release application, in accordance with the provisions of the Customs Act, 1962.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found