https://www.taxtmi.com/caselaws?id=782102 CESTAT held that an appeal against a seizure memo issued under Section 110 of the Customs Act is not maintainable under Section 128 prior to adjudication of confiscation. Seizure under Section 110 is only an interim measure, to be followed by a show cause notice under Section 124 and a confiscation order under Section 125, against which appeal lies. If aggrieved by seizure, the proper remedy is to seek provisional release under Section 110A. As no such order existed, the appellate proceedings were premature and the appeal was dismissed. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782102 CESTAT held that an appeal against a seizure memo issued under Section 110 of the Customs Act is not maintainable under Section 128 prior to adjudication of confiscation. Seizure under Section 110 is only an interim measure, to be followed by a show cause notice under Section 124 and a confiscation order under Section 125, against which appeal lies. If aggrieved by seizure, the proper remedy is to seek provisional release under Section 110A. As no such order existed, the appellate proceedings were premature and the appeal was dismissed. Case-Laws Customs Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782102