Specified classes of goods under section 123 clarify seizure scope and burden of proof for electronic goods and watches. The Central Government designates specified classes of merchandise for purposes of the seizure regime under the Customs Act, listing synthetic yarns and fabrics, electronic calculators, watches and watch components, zip fasteners, silver bullion and related items; the notification supersedes earlier 1967/1968 notices and was later superseded by a 2016 notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified classes of goods under section 123 clarify seizure scope and burden of proof for electronic goods and watches.
The Central Government designates specified classes of merchandise for purposes of the seizure regime under the Customs Act, listing synthetic yarns and fabrics, electronic calculators, watches and watch components, zip fasteners, silver bullion and related items; the notification supersedes earlier 1967/1968 notices and was later superseded by a 2016 notification.
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