2022 (9) TMI 1656 - SCH - Customs

Seeking to quash seizure memo - HELD THAT - In view of the facts of the present case and as the goods have already been released it is not inclined to interfere with the decision of the High Court quashing the seizure memo. However it is clarified that the quashing of the seizure memo does not mean the appellants cannot investigate and proceed in accordance with law under the provisions of the Customs Act 1962. The appeals are disposed of.

Summary

The Supreme Court, with Hon'ble Mr. Justice Sanjiv Khanna and Hon'ble Mr. Justice J.K. Maheshwari presiding, granted leave in the case. After considering arguments from both parties and noting that the goods in question have already been released, the Court declined to overturn the High Court's decision to quash the seizure memo. However, it clarified that this does not prevent the appellants from conducting investigations and taking lawful actions under the Customs Act, 1962. Consequently, the appeals were disposed of, and any pending applications were also resolved.