https://www.taxtmi.com/caselaws?id=40498 The court upheld the seizure of a car under the Customs Act, dismissing a petition seeking its return pending adjudication. Emphasizing the Act's broad definition of 'goods' to include vehicles used in smuggling, the court rejected arguments based on previous judgments and the car's intended use for a wedding. Stressing the Act's provisions on combating smuggling and the obligation for timely confiscation proceedings, the court found no grounds to release the car and dismissed the petition. en-us Thu, 06 Apr 1978 00:00:00 +0530 Mon, 10 May 2010 10:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40498 The court upheld the seizure of a car under the Customs Act, dismissing a petition seeking its return pending adjudication. Emphasizing the Act's broad definition of 'goods' to include vehicles used in smuggling, the court rejected arguments based on previous judgments and the car's intended use for a wedding. Stressing the Act's provisions on combating smuggling and the obligation for timely confiscation proceedings, the court found no grounds to release the car and dismissed the petition. Case-Laws Customs Thu, 06 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40498