https://www.taxtmi.com/caselaws?id=418014 The High Court upheld the legality of the seizure of imported goods as an interim measure pending investigation, rejecting the respondent's plea to quash the seizure memo. However, the Customs, Excise & Service Tax Appellate Tribunal allowed provisional release of the seized goods for export, emphasizing the goods' intended export nature and the provisions of the Foreign Trade Policy. Despite objections to the maintainability of the writ application by the Directorate of Revenue Intelligence, the High Court proceeded to hear the case. The Court permitted the respondent to re-export the goods under specific conditions, safeguarding both parties' interests without binding the DRI in future proceedings. en-us Thu, 27 Jan 2022 00:00:00 +0530 Sun, 06 Feb 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418014 The High Court upheld the legality of the seizure of imported goods as an interim measure pending investigation, rejecting the respondent's plea to quash the seizure memo. However, the Customs, Excise & Service Tax Appellate Tribunal allowed provisional release of the seized goods for export, emphasizing the goods' intended export nature and the provisions of the Foreign Trade Policy. Despite objections to the maintainability of the writ application by the Directorate of Revenue Intelligence, the High Court proceeded to hear the case. The Court permitted the respondent to re-export the goods under specific conditions, safeguarding both parties' interests without binding the DRI in future proceedings. Case-Laws Customs Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418014