Seizure of Goods

[GurjeetSingh Walia]

What is the relevant date for consideration of Seizure of goods?

The goods detained by the DRI on 8^th and Punchnama start on 10^th and completed on 12^th and letter by ADGI to commissioner customs not to move the goods as its is found to be mis declared on 12th and seizure memo issued on 20^th.

[KASTURI SETHI]

The date of seizure memo will be treated as relevant date of seizure of goods.

[MADAN RAHEJA]

Dear Sir.While no doubt department would take date of seizure i.e. 20th as relevant date, issue is contestable in view of Calcutta High Court in a case E.S.I. Ltd. Vs Union of India decided on 2-4-2002 reported at 2002 (4) TMI 96 - HIGH COURT AT CALCUTTA [ I could not get TMI citation] wherein it was held that date on which dominion over goods, passed out of hands of assessee, tantamounts to seizure for all practical purposes. this case was upheld by Apex Court. There are other similar judgments also2. Kindly go through these judgments and see whether these are applicable on facts of your case.

AI Summary

Seizure date: whether the formal seizure memo or loss of dominion over goods governs the operative date for seizure. The relevant date for seizure can be the date of the seizure memo as treated by the department, but this is contestable: precedent holds that the date when dominion over goods passed out of the owner's control (when goods were effectively detained) may for practical purposes constitute the date of seizure.