https://www.taxtmi.com/caselaws?id=443676 The court allowed the petition, quashing the seizure memo and directing the release of the seized goods. The court emphasized that once goods are cleared for home consumption, they lose the status of being imported goods and cannot be confiscated. The court found that the seizure without prior notice violated principles of natural justice, emphasizing that in the absence of banned goods or legal violations, a business transaction should not be disrupted arbitrarily. The decision specified that it would not impact the show cause notice issued to the importer separately. en-us Mon, 11 Sep 2023 00:00:00 +0530 Fri, 29 Sep 2023 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443676 The court allowed the petition, quashing the seizure memo and directing the release of the seized goods. The court emphasized that once goods are cleared for home consumption, they lose the status of being imported goods and cannot be confiscated. The court found that the seizure without prior notice violated principles of natural justice, emphasizing that in the absence of banned goods or legal violations, a business transaction should not be disrupted arbitrarily. The decision specified that it would not impact the show cause notice issued to the importer separately. Case-Laws Customs Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443676