seizure and confiscation under Customs Act

[Muthukumar Muthunarasimhan]

Dear Experts,

When the seizure is valid as per the Customs Act? DRI can seizure the machinery without obtaining undertaking from the importer is valid seizure? Mere letter stating the seizure is valid in the eyes of law? In such situation confiscation is also valid in subsequent show cause notice issued for adjudication?

AI Summary

Seizure under Customs Act: mahazhar and witness attestation required; mere letters insufficient, DRI may seize.
Validity of seizure under the Customs Act depends on compliance with evidentiary and procedural safeguards: an officer may seize goods believed liable for confiscation and bulky goods may remain with the owner under notice, but a seizure must be recorded in a mahazhar attested by two independent witnesses; mere letters are insufficient and no statutory provision substitutes an undertaking from the importer.