TaxTMI 
TaxTMI 
2023 (9) TMI 1298
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....rtiorari, for quashing seizure memo dated 14.02.2023 (Annexure P-1) and further for issuance of a writ in the nature of mandamus directing the respondents to release the goods seized vide aforesaid memo. 2. Through this petition, challenge has been raised to the act and conduct of the respondents, whereby the goods purchased by the petitioner from an importer namely M/s Vinayak Creations have been seized. 3. Learned counsel for the petitioner submits that there is no privity of contract between him and the authorities and the said goods do not fall under the category of any "banned goods". It is submitted that the provisions of Section 110 read with Sections 111 of the Customs Act, 1962 (for short, 'the Act'), are absolutely clear, when r....
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.... this Act and shall make an application to a Magistrate for the purpose of- (a) certifying the correctness of the inventory so prepared; or (b) taking, in the presence of the Magistrate, photographs of such goods, and certifying such photographs as true; or (c) allowing to draw representative samples of such goods, in the presence of the Magistrate, and certifying the correctness of any list of samples so drawn. (1C) Where an application is made under sub-section (1B), the Magistrate shall, as soon as may be, allow the application.] (2) Where any goods are seized under sub-section (1) and no notice in respect thereof is given under clause (a) of section 124 within six months of the seizure of the goods, the goods shall be ret....
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....stoms airport appointed under clause (a) of section 7 for the unloading of such goods; (b) any goods imported by land or inland water through any route other than a route specified in a notification issued under clause (c) of section 7 for the import of such goods; (c) any dutiable or prohibited goods brought into any bay, gulf, creek or tidal river for the purpose of being landed at a place other than a customs port; (d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force; (e) any dutiable or prohibited goods found concealed in any manner in....
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.... or in the case of baggage with the declaration made under section 77 [in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54]; (n) any dutiable or prohibited goods transited with or without transhipment or attempted to be so transited in contravention of the provisions of Chapter VIII; (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observance of the condition was sanctioned by the proper officer; (p) any notified goods in relation to whic....
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....er: Section 111 (m) [any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 77 3 [in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54]; 7. Learned counsel for respondents No. 1 to 3 has vehemently argued that the word used in the opening of this Clause is "any goods". Meaning thereby, the goods which have even been lost, its status as "imported goods", can be confiscated. However, he was not able to demonstrate that the said goods do not fall under the category of being "banned" or against the public polic....