https://www.taxtmi.com/caselaws?id=45258 A seizure notice under the Customs Act, 1962 was treated as falling within Section 110, but its legal basis had to be made clear because seizure for confiscation under Section 110(1) and seizure for evidentiary purposes under Section 110(3) carry different consequences. The notice was found vague and cursory, as it did not clearly disclose the ground for blocking the account or permit a double interpretation. The affected person was entitled to know the substance of the seizure basis, and interim writ protection was justified pending disposal of the rule. en-us Tue, 13 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 14:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45258 A seizure notice under the Customs Act, 1962 was treated as falling within Section 110, but its legal basis had to be made clear because seizure for confiscation under Section 110(1) and seizure for evidentiary purposes under Section 110(3) carry different consequences. The notice was found vague and cursory, as it did not clearly disclose the ground for blocking the account or permit a double interpretation. The affected person was entitled to know the substance of the seizure basis, and interim writ protection was justified pending disposal of the rule. Case-Laws Customs Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45258