https://www.taxtmi.com/caselaws?id=44990 Seized customs goods may be considered for sale pending adjudication only where their perishable nature is shown; here, goods seized under Section 110 of the Customs Act, 1962 were already covered by a show cause notice for confiscation, and the plea for public auction was not substantiated. The requested sale was refused because confiscated goods would vest in the Central Government under Section 126 of the Customs Act, 1962, and no sufficient material was produced to establish perishability. The prayer for sale of the seized goods by public auction was therefore rejected. en-us Wed, 03 Sep 1997 00:00:00 +0530 Thu, 22 Sep 2011 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44990 Seized customs goods may be considered for sale pending adjudication only where their perishable nature is shown; here, goods seized under Section 110 of the Customs Act, 1962 were already covered by a show cause notice for confiscation, and the plea for public auction was not substantiated. The requested sale was refused because confiscated goods would vest in the Central Government under Section 126 of the Customs Act, 1962, and no sufficient material was produced to establish perishability. The prayer for sale of the seized goods by public auction was therefore rejected. Case-Laws Customs Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44990