Home Highlights July 2019 Year 2019 This

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1. Absolute confiscation of the cash - Smuggling - Red Sander Wood Logs - prohibited goods or not - The impugned order qua absolute confiscation of cash seized is contrary...

2. Rejection of application for provisional release of the seized warehoused goods - The warehoused goods which are meant for export only must be released provisionally by...

3. Failure to fulfill post import conditions - import of various parts of Aircraft - Excesses stock - import without following the procedure - though these goods are liable...

4. Seeking provisional release of the seized goods - to whom - A reading of Section 110 A makes it abundantly clear that goods seized may be released to the owner. The said...

5. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

6. Valuation of imported goods - mis-declaration of value of goods - Since the goods were not available for confiscation nor released provisionally after seizure to...

7. Irregular imports - In the present case the goods were seized and then provisionally released. After provisional release of the goods they have been re-exported. In such...

8. The request for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel...

9. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

10. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

11. DFIA Scheme - Conditional provisional release of goods - in-shell walnut - The adjudicating authority has discretion with respect to the security and conditions that he...

12. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

13. Validity of confiscation proceedings - Rejection of value of importer - imported goods auctioned without prior notice to the appellant - It is a settled law that once...

14. Seeking release of seized goods - Jurisdiction - the seizure memo are not on record. However, the panchnama which has been placed on record along with the...

15. Seeking inspection of the goods seized from the premises of the appellant - provisional release of goods - In the present case the goods have only been seized under...