https://www.taxtmi.com/caselaws?id=797142 Currency seized as evidence in an investigation into fabricated customs-scheme claims, illegal gratification and hawala transactions falls within the category of a "thing" under Section 110(3) of the Customs Act, 1962, rather than confiscable goods under Section 110(1), unless the currency itself is the subject of a customs violation. The notice-and-return requirement under Section 110(2) therefore does not apply. Writ jurisdiction under Article 226 should not direct release while connected economic-offence investigations remain pending, as premature release could impede effective investigation. The currency may be retained as evidentiary material and kept in an interest-bearing deposit with a nationalised bank until investigation concludes. en-us Mon, 10 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797142 Currency seized as evidence in an investigation into fabricated customs-scheme claims, illegal gratification and hawala transactions falls within the category of a "thing" under Section 110(3) of the Customs Act, 1962, rather than confiscable goods under Section 110(1), unless the currency itself is the subject of a customs violation. The notice-and-return requirement under Section 110(2) therefore does not apply. Writ jurisdiction under Article 226 should not direct release while connected economic-offence investigations remain pending, as premature release could impede effective investigation. The currency may be retained as evidentiary material and kept in an interest-bearing deposit with a nationalised bank until investigation concludes. Case-Laws Customs Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797142