https://www.taxtmi.com/caselaws?id=417009 Where parties consent to a disposal mechanism for seized property, the Court may record that arrangement and bring the seizure-related proceedings to an end. Here, the petitioner agreed not to claim ownership or release of the idol/statue, and the Revenue agreed to hand it over to the Archaeological Survey of India free of charge for disposal under Point No. 17.9 of the CBIC Disposal Manual 2019. On that basis, the pending proceedings stood abated, and the Revenue was directed not to precipitate those proceedings or initiate any fresh proceedings in furtherance of the same cause. en-us Mon, 03 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 09:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417009 Where parties consent to a disposal mechanism for seized property, the Court may record that arrangement and bring the seizure-related proceedings to an end. Here, the petitioner agreed not to claim ownership or release of the idol/statue, and the Revenue agreed to hand it over to the Archaeological Survey of India free of charge for disposal under Point No. 17.9 of the CBIC Disposal Manual 2019. On that basis, the pending proceedings stood abated, and the Revenue was directed not to precipitate those proceedings or initiate any fresh proceedings in furtherance of the same cause. Case-Laws Customs Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417009