https://www.taxtmi.com/caselaws?id=797361 Customs-seized goods remain governed by the special seizure, provisional-release and adjudication framework under the Customs Act, 1962. Sections 110 and 110A regulate seizure and provisional release pending adjudication, while confiscation and penalties fall within the jurisdiction of designated customs officers under Sections 122 and 122A. Where no prior prosecution sanction under Section 137 has been recorded and no criminal court has taken cognizance of a Customs offence, a regular criminal court cannot use its general power under the Bharatiya Nagarik Suraksha Sanhita, 2023 to grant interim custody of the seized goods. Interim release must therefore proceed under the Customs Act mechanism. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797361 Customs-seized goods remain governed by the special seizure, provisional-release and adjudication framework under the Customs Act, 1962. Sections 110 and 110A regulate seizure and provisional release pending adjudication, while confiscation and penalties fall within the jurisdiction of designated customs officers under Sections 122 and 122A. Where no prior prosecution sanction under Section 137 has been recorded and no criminal court has taken cognizance of a Customs offence, a regular criminal court cannot use its general power under the Bharatiya Nagarik Suraksha Sanhita, 2023 to grant interim custody of the seized goods. Interim release must therefore proceed under the Customs Act mechanism. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797361