Customs seizure safeguards require more than a panchnama...

Customs seizure safeguards require more than a panchnama restricting dealings with an imported vehicle. Such a panchnama constitutes detention, not lawful seizure, unless a separate reasoned order records belief that the goods are liable to confiscation and, where physical seizure is impracticable, satisfaction under the applicable proviso. Authorities cannot retain goods indefinitely as detained and later issue a seizure memo to bypass limitation for a confiscation notice; without a lawful contemporaneous seizure order, limitation runs from actual detention. Provisional-release conditions founded on an invalidated circular provision are illegal. Release of the imported vehicle was directed, with costs imposed.