https://www.taxtmi.com/caselaws?id=386536 Customs seizure of imported betel nuts was not interfered with where the proper officer had reason to believe the goods were liable to confiscation and investigation was still continuing. Laboratory reports describing the goods as very bad quality and unsafe for human consumption were treated as sufficient to justify refusal of provisional release, because the statutory and regulatory conditions for release were not met. The earlier view relied on by the petitioners was distinguished on the basis of additional food-safety material and accredited laboratory findings. The challenge to seizure and the prayer for release therefore failed, while the vehicle-related request was left to the competent authority on a fresh application. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sat, 25 Jan 2020 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386536 Customs seizure of imported betel nuts was not interfered with where the proper officer had reason to believe the goods were liable to confiscation and investigation was still continuing. Laboratory reports describing the goods as very bad quality and unsafe for human consumption were treated as sufficient to justify refusal of provisional release, because the statutory and regulatory conditions for release were not met. The earlier view relied on by the petitioners was distinguished on the basis of additional food-safety material and accredited laboratory findings. The challenge to seizure and the prayer for release therefore failed, while the vehicle-related request was left to the competent authority on a fresh application. Case-Laws Customs Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386536