https://www.taxtmi.com/caselaws?id=401530 The court found the detention of imported goods without seizure by customs authorities to be illegal as there was no provision authorizing such action under the Customs Act. It ruled that compliance with statutory timelines for issuing show-cause notices was not met, making the continued detention unlawful. The requirement of the proprietor's presence for examination was deemed unjustified, and the court highlighted a jurisdictional conflict between customs authorities and the Directorate of Revenue Intelligence. The court ordered the release of the goods within two weeks, warning against future misuse of power. en-us Wed, 09 Dec 2020 00:00:00 +0530 Fri, 05 Aug 2022 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401530 The court found the detention of imported goods without seizure by customs authorities to be illegal as there was no provision authorizing such action under the Customs Act. It ruled that compliance with statutory timelines for issuing show-cause notices was not met, making the continued detention unlawful. The requirement of the proprietor's presence for examination was deemed unjustified, and the court highlighted a jurisdictional conflict between customs authorities and the Directorate of Revenue Intelligence. The court ordered the release of the goods within two weeks, warning against future misuse of power. Case-Laws Customs Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401530