https://www.taxtmi.com/caselaws?id=43047 The court upheld the validity of the seizure of imported goods after clearance under Section 47 of the Customs Act, 1962. It emphasized the proper officer's power to seize goods under Sections 110 and 111 based on reasonable belief, even after clearance under Section 47. The court clarified the jurisdiction of the proper officer, highlighted conditions for seizure and confiscation, and suggested the application of Section 24 for denaturing or mutilation of goods to resolve the matter efficiently. The appeal was dismissed, but the petitioner/appellant was directed to seek denaturing or mutilation of the goods under Section 24 for potential release. en-us Wed, 21 Aug 1991 00:00:00 +0530 Tue, 15 Jun 2010 17:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43047 The court upheld the validity of the seizure of imported goods after clearance under Section 47 of the Customs Act, 1962. It emphasized the proper officer's power to seize goods under Sections 110 and 111 based on reasonable belief, even after clearance under Section 47. The court clarified the jurisdiction of the proper officer, highlighted conditions for seizure and confiscation, and suggested the application of Section 24 for denaturing or mutilation of goods to resolve the matter efficiently. The appeal was dismissed, but the petitioner/appellant was directed to seek denaturing or mutilation of the goods under Section 24 for potential release. Case-Laws Customs Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43047