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    <title>2024 (6) TMI 720 - CALCUTTA HIGH COURT</title>
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    <description>Calcutta HC dismissed petition challenging seizure of gold bullions under Section 110 of Customs Act, 1962. Court held that customs officers had proper jurisdiction to seize goods despite petitioner&#039;s jurisdictional challenge. Petitioner failed to establish ownership rights over seized goods and did not apply for provisional release under Section 110A. Tax invoices and supporting documents raised suspicion regarding petitioner&#039;s ownership claims. Court found no jurisdictional error in seizure order and refused interference.</description>
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      <title>2024 (6) TMI 720 - CALCUTTA HIGH COURT</title>
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      <description>Calcutta HC dismissed petition challenging seizure of gold bullions under Section 110 of Customs Act, 1962. Court held that customs officers had proper jurisdiction to seize goods despite petitioner&#039;s jurisdictional challenge. Petitioner failed to establish ownership rights over seized goods and did not apply for provisional release under Section 110A. Tax invoices and supporting documents raised suspicion regarding petitioner&#039;s ownership claims. Court found no jurisdictional error in seizure order and refused interference.</description>
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