2026 (5) TMI 1118

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.... Mr. Bishwa Raj Agarwal, Adv. ANIRUDDHA ROY, J. : 1. The Customs authority has seized the consignment mentioned in the Detention Memo, issued under Section 110 of the Customs Act, 1962 dated March 24, 2026, Annexure-P3 at page 32 to the writ petition. The relevant Seizure List is available at page 33 to the writ petition. 2. The petitioner submits that, it has challenged the jurisdiction ....

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....e consignment. The said proceeding is still pending before the jurisdictional Magistrate and unless the proceeding comes to its logical conclusion, the Customs authority will not be in a position to take any further steps to deal with the application submitted by the petitioner under Section 110A of the Customs Act. 4. In view of the above, the jurisdictional Magistrate is requested to conclude....

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....ut positively within next three working days from the date of the order/direction to be made by the jurisdictional Customs authority under Section 110A of the Customs Act. 7. In the event, the release of the consignment is declined by the jurisdictional Customs authority by passing a reasoned order then, the petitioner shall be at liberty to assail the same before the appropriate forum in accor....