https://www.taxtmi.com/caselaws?id=411548 The court upheld the validity of the Seizure Memo issued by the Directorate of Revenue Intelligence, based on investigative findings and test reports indicating the goods as "Natural Gasoline Liquid." It declined to intervene in the conflicting test reports' validity, classification under the Customs Tariff Act, or provisional release, directing authorities to decide on release applications within four weeks. The court dismissed the petition under Article 226, emphasizing the need for investigating authorities to follow due process before confiscating the goods. en-us Tue, 24 Aug 2021 00:00:00 +0530 Thu, 26 Aug 2021 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411548 The court upheld the validity of the Seizure Memo issued by the Directorate of Revenue Intelligence, based on investigative findings and test reports indicating the goods as "Natural Gasoline Liquid." It declined to intervene in the conflicting test reports' validity, classification under the Customs Tariff Act, or provisional release, directing authorities to decide on release applications within four weeks. The court dismissed the petition under Article 226, emphasizing the need for investigating authorities to follow due process before confiscating the goods. Case-Laws Customs Tue, 24 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411548