TaxTMI 
TaxTMI 
Seizure of Goods
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....eizure of Goods<br> Query (Issue) Started By: - Gurjeet Singh Walia Dated:- 3-7-2016 Last Reply Date:- 4-7-2016 Customs - Exim - SEZ<br>Got 2 Replies<br>Customs<br>What is the relevant date for consid....
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....eration of Seizure of goods? The goods detained by the DRI on 8th and Punchnama start on 10th and completed on 12th and letter by ADGI to commissioner customs not to move the goods as its is found to....
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.... be mis declared on 12th and seizure memo issued on 20th. Reply By KASTURI SETHI: The Reply: The date of seizure memo will be treated as relevant date of seizure of goods. Reply By MADAN RAHEJA: T....
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....he Reply: Dear Sir.While no doubt department would take date of seizure i.e. 20th as relevant date, issue is contestable in view of Calcutta High Court in a case E.S.I. Ltd. Vs Union of India decided....
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.... on 2-4-2002 reported at 2002 (4) TMI 96 - HIGH COURT AT CALCUTTA [ I could not get TMI citation] wherein it was held that date on which dominion over goods, passed out of hands of assessee, tantamoun....
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....ts to seizure for all practical purposes. this case was upheld by Apex Court. There are other similar judgments also2. Kindly go through these judgments and see whether these are applicable on facts o....
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....f your case.<br> Discussion Forum - Knowledge Sharing ....