https://www.taxtmi.com/caselaws?id=797139 Customs detention of imported goods cannot replace statutory seizure under the Customs Act, 1962 or bypass the procedural safeguards and time limits applicable to seized goods. Pending verification or a classification dispute does not justify indefinite retention where no lawful seizure has been made. Revenue interests may instead be protected through proportionate conditions for release, including an indemnity bond for the goods' value and a bank guarantee for 25% of differential duty, subject to confirmation that the goods are fit for human consumption. Assessment or adjudication may continue in accordance with law after release. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797139 Customs detention of imported goods cannot replace statutory seizure under the Customs Act, 1962 or bypass the procedural safeguards and time limits applicable to seized goods. Pending verification or a classification dispute does not justify indefinite retention where no lawful seizure has been made. Revenue interests may instead be protected through proportionate conditions for release, including an indemnity bond for the goods' value and a bank guarantee for 25% of differential duty, subject to confirmation that the goods are fit for human consumption. Assessment or adjudication may continue in accordance with law after release. Case-Laws Customs Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797139