2023 (3) TMI 1292

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.... For Respondent Nos. 1 and 2-DRI. : Mr. J. B. Mishra a/w. Mr. Ashutosh Mishra for Respondent Nos. 1 and 2-DRI. For the State : Mr. Y. M. Nakhwa, APP. ORAL JUDGMENT : - (PER - SUNIL B. SHUKRE, J) Heard. 2. Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 3. The Petitioner seeks relief in the nature of recording his statement under Section 108 of Customs Act, 19....

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....advocate present. He also submits that the sealing of the premises has been done in view of the provisions made in Section 121 read with Section 110 of the Customs Act, 1962 and therefore, there is no need to make any interference in the matter. 5. The first prayer of the Petitioner, in our considered view, is harmless in nature. It only seeks presence of his advocate at a visible distance but no....

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....Petition No. 4322 of 2022, decided on 12th April, 2022; ii) Writ Petition No. 3679 of 2022, decided on 12th April, 2022; iii) Writ Petition No. 2470 of 2022, decided on 11th April, 2022 and so on. We, therefore, find that the first prayer to the extent, it seeks presence of advocate at visible distance but not audible distance deserves to be allowed. 6. As regards second prayer about de-s....

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.... other kind of movable property. 7. It is thus clear that the seizure of the goods contemplated under Section 110 or Section 121 is only of movable property which is not immovable property. Even otherwise no immovable property can be seized and confiscated, though it can be attached and sold for making recovery of loss to or dues of the government as for example, when done in exercise of the powe....