Court upholds seizure of goods due to overvaluation in Shipping Bill, emphasizes Show Cause Notices. Customs Act, 1962 The court upheld the seizure of goods based on overvaluation in the Shipping Bill, emphasizing the need for Show Cause Notices in line with the Customs ...
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Court upholds seizure of goods due to overvaluation in Shipping Bill, emphasizes Show Cause Notices. Customs Act, 1962
The court upheld the seizure of goods based on overvaluation in the Shipping Bill, emphasizing the need for Show Cause Notices in line with the Customs Act, 1962. The petition seeking relief from the seizure memorandum and release of goods was dismissed.
Issues: Seizure of goods based on overvaluation in Shipping Bill.
Analysis: The petitioner filed a writ petition seeking various reliefs, including setting aside the seizure memorandum related to a specific shipping bill and the release of the detained goods. The Chief Justice, after hearing both parties and examining the facts, noted that the seizure memo dated 31st August, 2019 was issued concerning the goods listed in Shipping Bill No.4651654 dated 4th June, 2019. The court observed that the goods were seized due to overvaluation as indicated in the Seizure Memorandum. Consequently, the court found no grounds to intervene with the seizure memo at this juncture and emphasized the necessity of issuing Show Cause Notices in accordance with the Customs Act, 1962. Therefore, the writ petition was disposed of based on the mentioned observations.
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