https://www.taxtmi.com/caselaws?id=354546 The High Court ruled in favor of the petitioner in a case concerning the seizure of betel-nuts by Customs Authorities. The Court found that the betel-nuts were not covered under Section 11A(d) of the Customs Act, 1962, leading to the lack of grounds for seizure. Despite the availability of an appeal remedy, the Court entertained writ petitions due to the improper seizure. The Court ordered the provisional release of the seized goods upon furnishing alternative security, different from the initially imposed stringent conditions of cash security and bank guarantee, equivalent to the total value of the goods and any penalty. Compliance with the alternative security requirement was emphasized for final disposal of the matter. en-us Wed, 23 Aug 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354546 The High Court ruled in favor of the petitioner in a case concerning the seizure of betel-nuts by Customs Authorities. The Court found that the betel-nuts were not covered under Section 11A(d) of the Customs Act, 1962, leading to the lack of grounds for seizure. Despite the availability of an appeal remedy, the Court entertained writ petitions due to the improper seizure. The Court ordered the provisional release of the seized goods upon furnishing alternative security, different from the initially imposed stringent conditions of cash security and bank guarantee, equivalent to the total value of the goods and any penalty. Compliance with the alternative security requirement was emphasized for final disposal of the matter. Case-Laws Customs Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354546