https://www.taxtmi.com/caselaws?id=432136 The court dismissed the petition challenging the seizure memo under the Customs Act, 1962. The respondent department justified the detention of imported goods due to contravention of import policies. The court emphasized the need for investigation, issuance of show cause notice, and compliance with natural justice principles before provisional release. The dispute over goods removal and storage was unresolved, with the petitioner failing to address the department's demands for charges. The court deemed the petition misconceived, allowing the petitioner to settle liabilities before the competent authority. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 29 Dec 2022 09:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432136 The court dismissed the petition challenging the seizure memo under the Customs Act, 1962. The respondent department justified the detention of imported goods due to contravention of import policies. The court emphasized the need for investigation, issuance of show cause notice, and compliance with natural justice principles before provisional release. The dispute over goods removal and storage was unresolved, with the petitioner failing to address the department's demands for charges. The court deemed the petition misconceived, allowing the petitioner to settle liabilities before the competent authority. Case-Laws Customs Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432136