https://www.taxtmi.com/caselaws?id=199742 The court upheld the validity of the seizures under Section 110(2) of the Customs Act, ruling that the notices were served appropriately by registered post. It also affirmed the legality of the seizures under Section 110(1) of the Customs Act, finding that the Customs authorities had sufficient reasons to believe the goods were being exported illegally. Additionally, the court deemed the seizure by the commercial tax authorities as legal, as reasons for belief were documented. Both writ applications were dismissed, confirming the seizures as valid and justifiable actions within the authorities' jurisdiction. en-us Thu, 23 Nov 1995 00:00:00 +0530 Sat, 10 Mar 2018 12:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199742 The court upheld the validity of the seizures under Section 110(2) of the Customs Act, ruling that the notices were served appropriately by registered post. It also affirmed the legality of the seizures under Section 110(1) of the Customs Act, finding that the Customs authorities had sufficient reasons to believe the goods were being exported illegally. Additionally, the court deemed the seizure by the commercial tax authorities as legal, as reasons for belief were documented. Both writ applications were dismissed, confirming the seizures as valid and justifiable actions within the authorities' jurisdiction. Case-Laws Customs Thu, 23 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199742