Seized goods under customs Act by Police

[Muthukumar Muthunarasimhan]

Sir,

My client took old jewellery and gold bar for making gold ornaments under job work procedures duly prescribed as per the GST Act alongwith Delivery challan. While travel he forget to accompany with DC and railway police seized the gold and produced before the District Magistrate after producing all evidences the police handedover the case to customs and they withdrawn the case. Now my client moving with Sessions Court for remedy and release the consificated goods.

My questions for expert advice are as follows;

1. As per Section 110 of Customs Act is it valid consfication of goods by police?

2. As per Sec 110 (A) police officer is a proper officer and have the right to handedover the goods to customs after produced all evidences and GST procedures?

3. Is Gold is a notified goods under customs Act?

4. No notice is given by the customs so far after time lapsed of limitation of time period of six months.

Please advice me with substantiate Notification under Customs Act.

AI Summary

Client Challenges Seizure of Jewelry and Gold Bar Under Section 110 of Customs Act; Discusses Police and Customs Authority A client transported old jewelry and a gold bar for job work under GST procedures but failed to carry the necessary documentation, leading to the railway police seizing the goods. The case was handed over to customs, and the client is now seeking remedy in Sessions Court. Key issues discussed include the validity of the police's confiscation under Section 110 of the Customs Act, the police's authority to hand over goods to customs, and whether gold is a notified good. Experts clarified that police can seize goods but not confiscate them, and if no show cause notice is issued within six months, the goods must be returned.