https://www.taxtmi.com/circulars?id=1277 Seizure of gem and jewellery stock is to be limited to cases with prima-facie evidence or absolute necessity; where offences are technical or unlikely to lead to confiscation or prosecution, goods should be detained pending investigation under the Customs Act and investigations completed expeditiously. If seizure is necessary, authorities must seek to lift it promptly after completing formalities to protect revenue, submit a detailed report explaining the reasons for seizure and non-release to the Ministry, and ensure procedural safeguards to prevent long-term retention that harms exporters and trade finance. en-us Mon, 20 Nov 2000 00:00:00 +0530 Thu, 11 Jun 2009 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1277 Seizure of gem and jewellery stock is to be limited to cases with prima-facie evidence or absolute necessity; where offences are technical or unlikely to lead to confiscation or prosecution, goods should be detained pending investigation under the Customs Act and investigations completed expeditiously. If seizure is necessary, authorities must seek to lift it promptly after completing formalities to protect revenue, submit a detailed report explaining the reasons for seizure and non-release to the Ministry, and ensure procedural safeguards to prevent long-term retention that harms exporters and trade finance. Circulars Customs Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1277