https://www.taxtmi.com/caselaws?id=325242 Custody of property seized under the Code of Criminal Procedure cannot be determined under Section 451 unless the property is produced before a criminal court during an inquiry or trial. Where no inquiry or trial is pending, possession must be considered under Section 457, which governs entitlement to seized property at that procedural stage. Once customs adjudication has commenced, release of seized goods may be sought from the Adjudicating Authority under Section 110-A of the Customs Act, subject to proof of ownership and release conditions. Characterising the goods as smuggled before adjudication is premature and cannot govern the customs determination. en-us Mon, 02 Nov 2015 00:00:00 +0530 Tue, 03 May 2016 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325242 Custody of property seized under the Code of Criminal Procedure cannot be determined under Section 451 unless the property is produced before a criminal court during an inquiry or trial. Where no inquiry or trial is pending, possession must be considered under Section 457, which governs entitlement to seized property at that procedural stage. Once customs adjudication has commenced, release of seized goods may be sought from the Adjudicating Authority under Section 110-A of the Customs Act, subject to proof of ownership and release conditions. Characterising the goods as smuggled before adjudication is premature and cannot govern the customs determination. Case-Laws Customs Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325242