https://www.taxtmi.com/caselaws?id=431209 Imported goods detained without formal seizure cannot be held indefinitely while customs verifies country of origin. The Customs Act scheme distinguishes seizure under section 110, inventory preparation, return of seized goods on expiry of the prescribed period, and provisional release under section 110A where seizure has occurred. The Court noted that the goods had remained detained for over two years and that the origin inquiry under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 must operate within its timeline. Prolonged detention without using the statutory mechanism was impermissible, so provisional release was directed against a bank guarantee and undertaking, and the inquiry had to be completed within the stipulated period. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 08 Dec 2022 09:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431209 Imported goods detained without formal seizure cannot be held indefinitely while customs verifies country of origin. The Customs Act scheme distinguishes seizure under section 110, inventory preparation, return of seized goods on expiry of the prescribed period, and provisional release under section 110A where seizure has occurred. The Court noted that the goods had remained detained for over two years and that the origin inquiry under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 must operate within its timeline. Prolonged detention without using the statutory mechanism was impermissible, so provisional release was directed against a bank guarantee and undertaking, and the inquiry had to be completed within the stipulated period. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431209