https://www.taxtmi.com/caselaws?id=338595 Detention, examination and sealing of imported goods in customs custody do not by themselves amount to seizure for Section 110(2) of the Customs Act; seizure arises only when officers form reason to believe the goods are liable to confiscation and actually seize them, so the six-month period runs from that date. The text also states that redemption under Section 125 is not obligatory where concealed imported goods, such as cosmetics and toiletries, are brought in breach of mandatory regulatory conditions, including required registration under the Drugs and Cosmetics Rules, 1945, and the adjudicating authority may refuse redemption in such cases. en-us Tue, 31 Jan 2017 00:00:00 +0530 Sat, 18 Nov 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338595 Detention, examination and sealing of imported goods in customs custody do not by themselves amount to seizure for Section 110(2) of the Customs Act; seizure arises only when officers form reason to believe the goods are liable to confiscation and actually seize them, so the six-month period runs from that date. The text also states that redemption under Section 125 is not obligatory where concealed imported goods, such as cosmetics and toiletries, are brought in breach of mandatory regulatory conditions, including required registration under the Drugs and Cosmetics Rules, 1945, and the adjudicating authority may refuse redemption in such cases. Case-Laws Customs Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338595