https://www.taxtmi.com/caselaws?id=45611 Section 110 of the Customs Act presupposes a lawful seizure by the proper officer on the requisite belief that the goods are liable to confiscation. Where goods were first taken into police custody and no fresh seizure by customs had occurred, a Magistrate could not direct delivery of those goods to customs for adjudication under the Act. A request by customs to transfer custody did not amount to a statutory seizure, and such a direction would bypass the Act's seizure requirement. The direction to hand over the goods to customs was therefore without jurisdiction and unsustainable. en-us Fri, 28 May 1982 00:00:00 +0530 Mon, 12 Jul 2010 17:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45611 Section 110 of the Customs Act presupposes a lawful seizure by the proper officer on the requisite belief that the goods are liable to confiscation. Where goods were first taken into police custody and no fresh seizure by customs had occurred, a Magistrate could not direct delivery of those goods to customs for adjudication under the Act. A request by customs to transfer custody did not amount to a statutory seizure, and such a direction would bypass the Act's seizure requirement. The direction to hand over the goods to customs was therefore without jurisdiction and unsustainable. Case-Laws Customs Fri, 28 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45611