Passing of order under Section 110 of the Customs Act, 1962 - reg.

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..../ Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Excise. All Principal Directors General / Directors General of CBEC. All Principal Commissioners/Commissioners of Customs / Customs (Prev). All Principal Commissioners/Commissioners of Customs (Appeals). All Principal Commissioners/Commissioners of Customs & Centr....

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....ng an order for seizure of goods, it says that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. 4. In view of the above, in all future cases, the following may be adhered to: * Whenever goods are being seiz....

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.... within the stipulated time period on the ground that the goods have been released to the owner of the goods. The provisions of the Customs Act, 1962 are clear that irrespective of the fact whether goods remain seized or are provisionally released, once goods are seized, the time period (including extended time period) stipulated under Section 110(2) of the Act shall remain applicable and has to b....