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of <h1>Customs Seizure Voided: Lack of Jurisdiction by Jaipur Customs Preventive; Goods to be Returned in 30 Days.</h1> The case involves the jurisdictional validity of a seizure under the Customs Act, 1962. The Revenue alleged that the Appellant violated baggage rules upon arrival from Dubai at Ahmedabad Airport, a Customs Station, placing jurisdiction with the Customs Commissionerate at Ahmedabad. However, the Appellant was intercepted by police in Ajmer, not customs officers, rendering the proceedings by Customs (Preventive) at Jaipur void due to lack of jurisdiction. The burden to prove the smuggled nature of goods was not met by the Revenue. The order was set aside, and the Customs Authority was directed to return the seized goods within 30 days.
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