Seizure of offending goods: - CBEC's Customs Manual 2023 - Customs

2. Seizure of offending goods: 2.1 In terms of Section 110 of the Customs Act, 1962 an officer of Customs can seize any goods, if he has reason to believe that the goods are liable to confiscation under the said Act. If it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. The proper officer may also seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under the said Act. The person from whose custody any documents are seized shall be entitled to make copies thereof or take extracts there from in the presence of an officer of customs. 2.2 The person from whom the goods are seized is issued Show Cause Notice, usually within 6 months, otherwise the goods shall be returned to the person from whose possession they were seized. However, Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the time period to further period, for issue of Show Cause Notice, for a period not exceeding 6 months and inform the person from whom such goods were seized before the expiry of the period so specified. Further, where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply. Further, Section 110 of Customs Act, also provides for the proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. However, the person from whose custody any documents are seized shall be entitled to make copies hereof or take extracts there from in the presence of an officer of customs. 2.3 In case the seized goods are perishable or hazardous in nature or prone to depreciate in value over time or for reasons of constraints in space, or for any other relevant consideration, the Central Government can specify the goods or class of goods by notification of such goods which shall as soon as be after seizure be disposed by the proper officer before the conclusion of the proceedings in such manner as determined by the Central Government after following the procedure specified.