https://www.taxtmi.com/caselaws?id=401339 The court declared the seizure memo dated 09.01.2020 illegal and devoid of jurisdiction due to non-compliance with Section 110 of the Customs Act, 1962. The court emphasized the importance of having a valid "reason to believe" before seizing goods. Additionally, the court found the cancellation of the amendments to the bills of entry without notice or opportunity to be procedurally unfair and a nullity. As a result, the court ordered the release of the seized goods to the petitioner upon payment of duty and completion of necessary formalities, allowing the writ petition with no costs. en-us Thu, 03 Dec 2020 00:00:00 +0530 Wed, 12 Jan 2022 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401339 The court declared the seizure memo dated 09.01.2020 illegal and devoid of jurisdiction due to non-compliance with Section 110 of the Customs Act, 1962. The court emphasized the importance of having a valid "reason to believe" before seizing goods. Additionally, the court found the cancellation of the amendments to the bills of entry without notice or opportunity to be procedurally unfair and a nullity. As a result, the court ordered the release of the seized goods to the petitioner upon payment of duty and completion of necessary formalities, allowing the writ petition with no costs. Case-Laws Customs Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401339