https://www.taxtmi.com/caselaws?id=785859 Confiscation of seized goods without issuance of statutorily required notices and without following seizure, inventory and disposal procedure violated procedural and constitutional protections; the State must preserve seized property intact pending final adjudication and appellate remedies, acting as bailee, and return it if no legal basis for retention is found. Where seized gold was sent to the mint and re-export became impossible, the appellate order permitting redemption or re-export cannot be implemented and the owner is entitled to compensation equal to present market value. Petition was allowed on these grounds. en-us Fri, 30 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785859 Confiscation of seized goods without issuance of statutorily required notices and without following seizure, inventory and disposal procedure violated procedural and constitutional protections; the State must preserve seized property intact pending final adjudication and appellate remedies, acting as bailee, and return it if no legal basis for retention is found. Where seized gold was sent to the mint and re-export became impossible, the appellate order permitting redemption or re-export cannot be implemented and the owner is entitled to compensation equal to present market value. Petition was allowed on these grounds. Case-Laws Customs Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785859