https://www.taxtmi.com/caselaws?id=341909 Customs seizure powers under Section 110 of the Customs Act, 1962 apply to movable goods and do not justify sealing an immovable factory premises. On the material before it, the Court treated the restraint on the machine as unjustified at that stage because prior customs records indicated discharge of export obligations, cancellation of bond and bank guarantee, and no pre-seizure material had been shown to doubt compliance. The machine was directed to be released on a bond and a non-transfer condition, while the alleged fraud, seizure validity, and recovery action were left open for independent adjudication. en-us Mon, 03 Apr 2017 00:00:00 +0530 Thu, 28 Dec 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341909 Customs seizure powers under Section 110 of the Customs Act, 1962 apply to movable goods and do not justify sealing an immovable factory premises. On the material before it, the Court treated the restraint on the machine as unjustified at that stage because prior customs records indicated discharge of export obligations, cancellation of bond and bank guarantee, and no pre-seizure material had been shown to doubt compliance. The machine was directed to be released on a bond and a non-transfer condition, while the alleged fraud, seizure validity, and recovery action were left open for independent adjudication. Case-Laws Customs Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341909