https://www.taxtmi.com/caselaws?id=538 The court ruled that clearance of goods under Section 47 of the Customs Act does not prevent further adjudication or confiscation proceedings. However, the seizure of goods was deemed illegal due to the lack of recorded reasons as required by Sections 105 and 110 of the Act. The court ordered the release of the seized goods and instructed the respondents to finalize all pending proceedings within six months. en-us Fri, 28 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=538 The court ruled that clearance of goods under Section 47 of the Customs Act does not prevent further adjudication or confiscation proceedings. However, the seizure of goods was deemed illegal due to the lack of recorded reasons as required by Sections 105 and 110 of the Act. The court ordered the release of the seized goods and instructed the respondents to finalize all pending proceedings within six months. Case-Laws Central Excise Fri, 28 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=538