TMI BlogSeizure of GoodsX X X X Extracts X X X X X X X X Extracts X X X X ..... Seizure of Goods X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of Seizure of goods? The goods detained by the DRI on 8th and Punchnama start on 10th and completed on 12th and letter by ADGI to commissioner customs not to move the goods as its is found t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be mis declared on 12th and seizure memo issued on 20th. Reply By KASTURI SETHI: The Reply: The date of seizure memo will be treated as relevant date of seizure of goods. Reply By MADAN RAHEJA: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply: Dear Sir.While no doubt department would take date of seizure i.e. 20th as relevant date, issue is contestable in view of Calcutta High Court in a case E.S.I. Ltd. Vs Union of India decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 2-4-2002 reported at 2002 (4) TMI 96 - HIGH COURT AT CALCUTTA [ I could not get TMI citation] wherein it was held that date on which dominion over goods, passed out of hands of assessee, tantamou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts to seizure for all practical purposes. this case was upheld by Apex Court. There are other similar judgments also2. Kindly go through these judgments and see whether these are applicable on facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of your case. X X X X Extracts X X X X X X X X Extracts X X X X
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