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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Goods Not to Be Seized Pending Appeal; Issue Protective Notices Instead, Per New Circular Clarification.</h1> The circular clarifies that goods should not be seized merely because they are cleared in violation of an adjudication order when an appeal against the order is pending. Instead, protective show cause notices should be issued to safeguard revenue. The circular emphasizes that the previous directive did not authorize seizure under these circumstances. Commissionerates must be informed accordingly, ensuring compliance with this clarification. The receipt of the circular should be acknowledged, and a Hindi version will be provided.