https://www.taxtmi.com/caselaws?id=422792 Seized muddamal should ordinarily be released to the person lawfully entitled to it when continued custody serves no useful purpose and risks deterioration or loss of value. The Gujarat HC applied that principle to imported base oil already sampled after seizure, holding that retention in custody was unnecessary. The rejection orders were set aside and release was directed on conditions including a detailed panchnama, photographs, preservation of samples, and furnishing solvent surety. en-us Wed, 04 May 2022 00:00:00 +0530 Mon, 23 May 2022 08:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422792 Seized muddamal should ordinarily be released to the person lawfully entitled to it when continued custody serves no useful purpose and risks deterioration or loss of value. The Gujarat HC applied that principle to imported base oil already sampled after seizure, holding that retention in custody was unnecessary. The rejection orders were set aside and release was directed on conditions including a detailed panchnama, photographs, preservation of samples, and furnishing solvent surety. Case-Laws Customs Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422792