https://www.taxtmi.com/caselaws?id=440862 The Court held that Customs cannot seize a vehicle based solely on an apprehension of potential future use in smuggling activities. It ruled that under the Customs Act, seizure is permissible only if the vehicle is actually or presently used for smuggling. The Court found the seizure of the petitioner's vehicle illegal, as it was based on suspicion without evidence of current or past smuggling activity. Consequently, Customs was ordered to release the vehicle immediately, underscoring the need for strict interpretation of penal provisions and adherence to constitutional principles. en-us Tue, 25 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440862 The Court held that Customs cannot seize a vehicle based solely on an apprehension of potential future use in smuggling activities. It ruled that under the Customs Act, seizure is permissible only if the vehicle is actually or presently used for smuggling. The Court found the seizure of the petitioner's vehicle illegal, as it was based on suspicion without evidence of current or past smuggling activity. Consequently, Customs was ordered to release the vehicle immediately, underscoring the need for strict interpretation of penal provisions and adherence to constitutional principles. Case-Laws Customs Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440862