https://www.taxtmi.com/caselaws?id=757365 HC upheld customs seizure of 200 bags containing five metric tonnes of areca nuts. The court ruled that preventive customs officers had valid jurisdiction to seize goods at the domestic cargo complex under Section 110 of Customs Act, 1962. Despite summons to suppliers being returned undelivered with "addressee not known," the seizure was deemed lawful. The court emphasized that preventive officers have overall jurisdiction to prevent smuggling and that administrative notifications should be interpreted to give effect to their purpose. The original order setting aside the seizure was reversed and the appeal was allowed. en-us Fri, 16 Aug 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757365 HC upheld customs seizure of 200 bags containing five metric tonnes of areca nuts. The court ruled that preventive customs officers had valid jurisdiction to seize goods at the domestic cargo complex under Section 110 of Customs Act, 1962. Despite summons to suppliers being returned undelivered with "addressee not known," the seizure was deemed lawful. The court emphasized that preventive officers have overall jurisdiction to prevent smuggling and that administrative notifications should be interpreted to give effect to their purpose. The original order setting aside the seizure was reversed and the appeal was allowed. Case-Laws Customs Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757365