Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Customs Circular: Formal Seizure Orders Required u/s 110; Panchnama Alone Insufficient for Holding Goods.</h1> The circular addresses the procedure for seizing goods under Section 110 of the Customs Act, 1962. It highlights that goods are often held without proper seizure orders, as a panchnama alone is insufficient. The circular mandates that, in addition to a panchnama, a formal seizure order must be issued, detailing reasons for confiscation. If seizing goods is impractical, an order should prevent the owner from dealing with the goods without permission. It also emphasizes adherence to timelines for issuing show cause notices, even if goods are provisionally released. The guidelines are to be disseminated and any implementation issues reported.