https://www.taxtmi.com/caselaws?id=399999 The Court allowed the writ petition, setting aside the Panchnama dated 21.7.2020 and directing the immediate return of the seized goods to the petitioner. The Court found the basis for seizure inadequate, emphasizing that reasons under Section 110 of the Customs Act must be substantiated. The seizure was deemed arbitrary, lacking legal basis, and relying on insufficient grounds. No specific orders were issued regarding the provisional release order, with the Court instructing the official website's order copy to suffice as a certified copy for all purposes. en-us Thu, 22 Oct 2020 00:00:00 +0530 Wed, 10 Feb 2021 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399999 The Court allowed the writ petition, setting aside the Panchnama dated 21.7.2020 and directing the immediate return of the seized goods to the petitioner. The Court found the basis for seizure inadequate, emphasizing that reasons under Section 110 of the Customs Act must be substantiated. The seizure was deemed arbitrary, lacking legal basis, and relying on insufficient grounds. No specific orders were issued regarding the provisional release order, with the Court instructing the official website's order copy to suffice as a certified copy for all purposes. Case-Laws Customs Thu, 22 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399999