https://www.taxtmi.com/caselaws?id=797625 Customs detention recorded only through a panchnama cannot substitute for a reasoned statutory seizure or restraint order where imported goods are suspected to be liable to confiscation. Physical seizure being impracticable requires an order regulating custody or restraining dealings with the goods. Prolonged detention cannot be used to defer the limitation period for a confiscation notice by issuing a seizure memo later; the prescribed period runs from detention, subject only to the permitted statutory extension. Provisional-release conditions requiring a bond and bank guarantee are unsustainable where founded on an invalidated circular provision that restricts adjudicatory discretion. en-us Tue, 25 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 17:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797625 Customs detention recorded only through a panchnama cannot substitute for a reasoned statutory seizure or restraint order where imported goods are suspected to be liable to confiscation. Physical seizure being impracticable requires an order regulating custody or restraining dealings with the goods. Prolonged detention cannot be used to defer the limitation period for a confiscation notice by issuing a seizure memo later; the prescribed period runs from detention, subject only to the permitted statutory extension. Provisional-release conditions requiring a bond and bank guarantee are unsustainable where founded on an invalidated circular provision that restricts adjudicatory discretion. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797625