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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Board Clarifies Seizure Protocol: Valid Documents Protect Against Seizure Unless Notified u/s 123, Customs Act 1962.</h1> The Central Board of Excise & Customs has addressed concerns regarding the seizure of imported goods that are accompanied by valid import or duty paying documents. The Board emphasizes that, unless the goods are specifically notified under Section 123 of the Customs Act, 1962, the responsibility to prove that the goods are smuggled lies with the department. The Board instructs field formations to exercise caution and avoid seizing goods when they are supported by genuine import or duty paying documents, aiming to prevent grievances within the trade community.
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