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before the District Magistrate after producing all evidences the police handedover the case to customs and they withdrawn the case.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

Seizure under Customs Act: police may detain goods but Customs must issue a show cause notice or return seized goods.
Police may detect, detain and seize goods in transit but lack power to confiscate; seized goods handed to Customs must be processed by issuance of a show cause notice. If no show cause notice is issued within the statutory period the goods must be returned, though the Principal Commissioner may extend that period for recorded reasons and after procedural safeguards. If goods are disposed of without issuance of notice, the owner is entitled to seizure value or compensation. Gold is treated as a notified good under the Customs framework.