Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court concludes that cash cannot be considered among the "things" subject to seizure under Section 67(2) of the CGST Act. - Furthermore, the court finds that there is no evidence to support the seizure of the cash as representing the sale proceeds of unaccounted goods, as required by the Act. - The action taken by the Officers was therefore a coercive action. CGST Act does not support such an action of forcibly taking over the possession of the currency from the premises of any person. - The amount directed to be released to the petitioner forthwith.
Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court concludes that cash cannot be considered among the "things" subject to seizure under Section 67(2) of the CGST Act. - Furthermore, the court finds that there is no evidence to support the seizure of the cash as representing the sale proceeds of unaccounted goods, as required by the Act. - The action taken by the Officers was therefore a coercive action. CGST Act does not support such an action of forcibly taking over the possession of the currency from the premises of any person. - The amount directed to be released to the petitioner forthwith.
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