Understanding "seizure" with respect to jurisdiction under the Customs Act, 1962.

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..... rom Dubai at the Ahmedabad Airport, which is the Customs Station. Thus, for the allegations contained in the show cause notice, particularly, there being violation of the baggage rules, the jurisdiction in the matter was with the Customs Commissionerate at Ahmedabad. In the circumstances, it is found that whole proceedings by the Customs (Preventive) at Jaipur is wholly without jurisdiction.Th .....

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..... sh the smuggled nature of goods/gold is on the Revenue which has not been discharged. It being a case of town seizure. In this matter held that the proceedings were ab initio void and wholly without jurisdiction. Customs Authority/its authorised representative being directed to return the seized/confiscated goods within a period of 30 days from the date of receipt of copy of the order to the a .....

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