Seizure orders under Section 110: formal written orders required alongside panchnama and statutory timelines must be met. Proper officers must pass formal seizure orders alongside panchnama stating reasons to believe goods are liable for confiscation; if seizure is impracticable, serve an order prohibiting the owner from dealing with the goods and fast-track investigations to decide seizure or release. Statutory time limits for issuing show cause notices apply regardless of provisional release. Circulate these guidelines and report implementation difficulties to the Board.
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Provisions expressly mentioned in the judgment/order text.
Seizure orders under Section 110: formal written orders required alongside panchnama and statutory timelines must be met.
Proper officers must pass formal seizure orders alongside panchnama stating reasons to believe goods are liable for confiscation; if seizure is impracticable, serve an order prohibiting the owner from dealing with the goods and fast-track investigations to decide seizure or release. Statutory time limits for issuing show cause notices apply regardless of provisional release. Circulate these guidelines and report implementation difficulties to the Board.
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