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Customs - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Extension of period of seizure - The second extension of two ...

Case Laws     Customs

October 18, 2023

Extension of period of seizure - The second extension of two months expired on 11 July 2023. As noted, if the extended period of six months under the proviso to sub-section (2) if was to be invoked, it would have expired on 11 August 2023. - Thus, by operation of law, that is, by application of the provisions of sub-section (2) of Section 110, read with the proviso the seizure of petitioners goods has ceased to operate and has became invalid, which would entitle the petitioner for the release of the goods. - HC

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