https://www.taxtmi.com/caselaws?id=233739 Section 110(3) of the Customs Act permits seizure and custodial retention of goods, documents or other things pending adjudication, but it does not authorise pre-adjudication appropriation of the seized amount as revenue. On that basis, withholding the sanctioned drawback amount was treated as a valid protective measure akin to attachment before judgment and was upheld. However, the direction to transfer or re-credit the amount to the revenue account was held to be beyond the scope of the seizure power and unsustainable. In view of the pending adjudication and the protective order already operating, immediate release of the drawback amount was also declined. en-us Thu, 04 Apr 2013 00:00:00 +0530 Tue, 14 May 2013 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233739 Section 110(3) of the Customs Act permits seizure and custodial retention of goods, documents or other things pending adjudication, but it does not authorise pre-adjudication appropriation of the seized amount as revenue. On that basis, withholding the sanctioned drawback amount was treated as a valid protective measure akin to attachment before judgment and was upheld. However, the direction to transfer or re-credit the amount to the revenue account was held to be beyond the scope of the seizure power and unsustainable. In view of the pending adjudication and the protective order already operating, immediate release of the drawback amount was also declined. Case-Laws Customs Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233739