https://www.taxtmi.com/caselaws?id=174719 A customs seizure under section 110 of the Customs Act is valid where a proper officer takes possession on a reasonable belief that the goods are liable to confiscation. The transfer of the diamonds to Customs on 4 September 1964 was treated as a valid seizure, and for section 110(2) the day of seizure was excluded in computing the six-month notice period, so the period expired at midnight on 4 March 1965 and the extension of time was valid. Although the initial seizure by the Enforcement Directorate was without authority, no effective return order could be made once the goods were no longer in its custody. en-us Mon, 18 Oct 1965 00:00:00 +0530 Wed, 21 Oct 2015 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174719 A customs seizure under section 110 of the Customs Act is valid where a proper officer takes possession on a reasonable belief that the goods are liable to confiscation. The transfer of the diamonds to Customs on 4 September 1964 was treated as a valid seizure, and for section 110(2) the day of seizure was excluded in computing the six-month notice period, so the period expired at midnight on 4 March 1965 and the extension of time was valid. Although the initial seizure by the Enforcement Directorate was without authority, no effective return order could be made once the goods were no longer in its custody. Case-Laws Customs Mon, 18 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174719