https://www.taxtmi.com/highlights?id=100928 During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open. en-us Fri, 19 Jun 2026 08:24:43 +0530 Fri, 19 Jun 2026 08:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100928 During pending confiscation proceedings, the HC held that the Form MOV-10 notice was only a proposal and that the adjudicating authority had to decide confiscation after hearing the respondent. The Single Judge's direction to release the goods on a simple bond and the finding that detention was illegal were set aside because final adjudication had not yet occurred. The authority was directed to complete the proceedings expeditiously, after giving an opportunity to produce documents, and all legal issues were left open. Highlights GST Fri, 19 Jun 2026 08:24:43 +0530 https://www.taxtmi.com/highlights?id=100928