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    <title>2019 (12) TMI 398 - PATNA HIGH COURT</title>
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    <description>The court upheld the seizure and confiscation of zinc ingots and the vehicle, along with imposing penalties on the involved parties under the Customs Act, 1962. The petitioners were directed to pursue relief through Section 125 by submitting a formal application for the release of the confiscated items. The court dismissed the writ application, finding no basis for overturning the Assistant Commissioner&#039;s decision due to the evidence supporting the smuggling allegations.</description>
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      <title>2019 (12) TMI 398 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=389515</link>
      <description>The court upheld the seizure and confiscation of zinc ingots and the vehicle, along with imposing penalties on the involved parties under the Customs Act, 1962. The petitioners were directed to pursue relief through Section 125 by submitting a formal application for the release of the confiscated items. The court dismissed the writ application, finding no basis for overturning the Assistant Commissioner&#039;s decision due to the evidence supporting the smuggling allegations.</description>
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