https://www.taxtmi.com/caselaws?id=784271 Where imported consignments were detained and seized for allegedly claiming incorrect customs exemptions, the HC held that once an SCN had culminated in an OIO directing absolute confiscation, the writ petition seeking provisional release could not survive. As the petitioner, despite notice and awareness of the adjudication, failed to appear before customs and the confiscation order had already been passed, the relief for release became infructuous; the petition was disposed of as not maintainable, with liberty to pursue statutory remedies against the OIO. en-us Tue, 23 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 08:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784271 Where imported consignments were detained and seized for allegedly claiming incorrect customs exemptions, the HC held that once an SCN had culminated in an OIO directing absolute confiscation, the writ petition seeking provisional release could not survive. As the petitioner, despite notice and awareness of the adjudication, failed to appear before customs and the confiscation order had already been passed, the relief for release became infructuous; the petition was disposed of as not maintainable, with liberty to pursue statutory remedies against the OIO. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784271