Seizure Order Quashed for Violating Customs and Foreign Trade Acts; Petitioners Not Required to Exhaust Other Remedies.

The High Court quashed the seizure order dated August 14, 2020, for violating Sections 7, 11, 46, and 47 of the Customs Act, 1962, and Section 3(2) of the Foreign Trade (Development and Regulation) Act, 1992. Both petitioners had standing to challenge the seizure memo, and were not required to exhaust alternative remedies under Section 128 of the Customs Act, as the memo lacked compliance with Section 110 by not providing reasons. The Panchnama contents could not supplement the memo as per the February 8, 2017 notification. The seizure memo was deemed unsustainable and quashed. .....

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