Difference between detention and seizure, Customs - Exim - SEZ

[Sudhir Kumar]

Please let me know about the basic differences between detention and seizure as per procedure laid down in Customs Act.

Posts / Replies

[YAGAY andSUN]

Detention and Seizure are not same. Detention of goods means, the Customs Officer asks the person to stop so that he can check goods, and documents. such detention is normally for short period of time and officer does not take possession of goods. No documents are prepared. Detained goods can be released without any formality after customs officer is satisfied that goods are not contraband. The release can be made by Superintendent of Customs also.

Seizure means to take possession of goods in pursuance of demand under legal rights. The Customs Officer takes actual or constructive possession of goods after making seizure memo i.e. Panchnama. After goods are seized, these can be released only after following proper procedure. Usually, these are released under Bond/BG etc.

Thus, simple detention is without seizure of goods, while seizure necessarily means detention plus taking possession of goods by customs officer. There is no provision in customs law which justifies detention simplifier without recording reason. Detention and seizure is not the same thing. Worldline Traders vs. CC (2016) 340 ELT 174 = 57 GST 130 (Del HC DB) = 2016 (7) TMI 1164 - DELHI HIGH COURT