Extension of period for Detention of goods - post amendment, two ...
Extending Detention of Seized Goods Requires Written Reason and Prior Notification per Amendment Guidelines.
July 30, 2019
Case Laws Customs HC
Extension of period for Detention of goods - post amendment, two conditions are to be satisfied: one, the Commissioner has to record his reasons in writing, why the extension is necessary, and two, inform the person from whom such good were seized before the expiry of the period so specified. The latter condition is equally important, because it is a pre-requisite for the exercise of the power of extension.
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