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.

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.