https://www.taxtmi.com/caselaws?id=276506 The court directed the respondents to remove the seals from the machines seized under the panchnama dated 15-5-2017, with the condition that the petitioner must undertake not to use the machinery for manufacturing excisable goods without proper registration and duty payment. The judgment highlighted the legal provisions under Section 110 and 124 of the Customs Act, emphasizing that since the show cause notice did not propose confiscation of the machines, they should be returned to the petitioner. The decision balanced the petitioner's rights with the department's ongoing case, ultimately granting relief to the petitioner regarding the seized machines. en-us Mon, 29 Jan 2018 00:00:00 +0530 Tue, 13 Nov 2018 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276506 The court directed the respondents to remove the seals from the machines seized under the panchnama dated 15-5-2017, with the condition that the petitioner must undertake not to use the machinery for manufacturing excisable goods without proper registration and duty payment. The judgment highlighted the legal provisions under Section 110 and 124 of the Customs Act, emphasizing that since the show cause notice did not propose confiscation of the machines, they should be returned to the petitioner. The decision balanced the petitioner's rights with the department's ongoing case, ultimately granting relief to the petitioner regarding the seized machines. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276506