https://www.taxtmi.com/caselaws?id=165544 Goods liable to seizure under section 110 of the Customs Act are confined to movable property, so plant, machinery and a motor permanently fixed to the earth do not fall within that definition. Rule 173Q of the Central Excise Rules concerns confiscation, not immediate seizure, and confiscation can follow only after adjudication establishing contravention with intent to evade duty. In the absence of such adjudication, the departmental seizure and sealing of the immovable equipment were not legally permissible, and release of the seized items was directed while leaving the authorities free to proceed in accordance with law. en-us Mon, 05 Aug 1974 00:00:00 +0530 Thu, 31 Jul 2014 18:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165544 Goods liable to seizure under section 110 of the Customs Act are confined to movable property, so plant, machinery and a motor permanently fixed to the earth do not fall within that definition. Rule 173Q of the Central Excise Rules concerns confiscation, not immediate seizure, and confiscation can follow only after adjudication establishing contravention with intent to evade duty. In the absence of such adjudication, the departmental seizure and sealing of the immovable equipment were not legally permissible, and release of the seized items was directed while leaving the authorities free to proceed in accordance with law. Case-Laws Central Excise Mon, 05 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165544