https://www.taxtmi.com/caselaws?id=295070 The Kerala High Court, in a case involving the alleged seizure of gold from a jewellery manufacturing unit under the Customs Act, 1962, refrained from expressing an opinion on the seizure and confiscation. However, the court noted that the seizure and confiscation should not have been carried out prima facie, considering the provisions of Sections 110 and 111 of the Customs Act. The judge directed the Customs authorities to decide on the representations submitted by the petitioners after providing an opportunity for a hearing, emphasizing compliance with statutory laws and a timeline of one month for the decision-making process. en-us Mon, 17 Feb 2020 00:00:00 +0530 Tue, 18 May 2021 08:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295070 The Kerala High Court, in a case involving the alleged seizure of gold from a jewellery manufacturing unit under the Customs Act, 1962, refrained from expressing an opinion on the seizure and confiscation. However, the court noted that the seizure and confiscation should not have been carried out prima facie, considering the provisions of Sections 110 and 111 of the Customs Act. The judge directed the Customs authorities to decide on the representations submitted by the petitioners after providing an opportunity for a hearing, emphasizing compliance with statutory laws and a timeline of one month for the decision-making process. Case-Laws Customs Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295070