![Quashing Seizure Memo Does Not Prevent Customs Dept. from Investigation and Process: Patna HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/500x300_2090344-patna-hc-customs-customs-department-customs-department-operations-taxscan.webp "Quashing Seizure Memo Does Not Prevent Customs Dept. from Investigation and Process: Patna HC [Read Order]")
Quashing Seizure Memo Does Not Prevent Customs Dept. from Investigation and Process: Patna HC [Read Order]
In a recent decision, the Patna High Court quashed a seizure memo issued against a betel nut trader, while clarifying that such quashal does not bar...
![Supreme Court & High Courts Weekly Round-up [March 8th to March 14th,2025]](https://www.taxscan.in/wp-content/uploads/2025/03/Supreme-court-High-court-Supreme-court-updates-High-court-updates-TAXSCAN.jpg "Supreme Court & High Courts Weekly Round-up [March 8th to March 14th,2025]")
![S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/delhi-hc.jpg "S.110 of Customs Act and S.67 of CGST Act are Pari Materia; No Sufficient Cause for Continued Retention of Goods: Delhi HC [Read Order]")
![Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order] Â](https://www.taxscan.in/wp-content/uploads/2024/12/Mis-Declaration-Nature-of-Goods-Bill-of-Entry-CESTAT-Penalty-Customs-Act-taxscan.jpg "Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order] Â")
No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]
The Delhi High Court recently vitiated the arguments raised in a Bail Application filed by an alleged methaqualone smuggler, observing that there had been no prejudicial infirmity on the end of the...
![No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Customs-Delhi-High-Court-Delhi-HC-rejects-bail-in-methaqualone-case-Customs-seizure-under-Section-11-TAXSCAN-1.jpg "No Prejudicial Infirmity by Customs during Seizure of Contraband u/s 110: Delhi HC Rejects Bail of Alleged Methaqualone Smuggler [Read Order]")
Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) ordered absolute confiscation as there was attempt to smuggle gold of foreign origin without payment of...
![Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Customs-Duty-CESTAT-customs-service-tax-Absolute-Confiscation-taxscan.jpg "Attempting to Smuggle Gold of Foreign Origin without Payment of Customs Duty: CESTAT orders Absolute Confiscation [Read Order]")
Seized Foreign Currency: Delhi HC directs Customs Commissioner to release amount after realising Redemption Fine and Penalty [Read Order]
The Delhi High Court directed the Customs Commissioner to release amount after realising redemption fine and penalty on seizure of foreign currency. The petitioner is a foreign national of...
Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of any goods that are seized is permitted under section 110A of the Customs...
![Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Goods.jpg "Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]")
CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of the penalty imposed on the confiscation of seized gold bar on the grounds of absence of...
![CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Upholds-Quashing-Smuggling-of-origin-gold-Penalty-on-Confiscation-CESTAT-Customs-Gold-Bar-Confiscation-Taxscan.jpg "CESTAT Upholds Quashing of Penalty on Confiscation of Seized Gold Bar on ground of Absence of Smuggling of origin gold [Read Order]")
Allahabad HC remands matter to Adjudicating Authority to decide on Insecticide Exemption claim of Ethephon seized under Customs Act [Read Order]
The Allahabad High Court remanded matter to Adjudicating Authority to decide on Insecticide exemption claim of Ethephon seized under the Customs Act, 1969. The petitioner, M/s Gold Ripe...
![Allahabad HC remands matter to Adjudicating Authority to decide on Insecticide Exemption claim of Ethephon seized under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Allahabad-HC-Adjudicating-Authority-Insecticide-Exemption-Ethephon-seized-Customs-Act-TAXSCAN.jpg "Allahabad HC remands matter to Adjudicating Authority to decide on Insecticide Exemption claim of Ethephon seized under Customs Act [Read Order]")
State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed re-export of rough diamonds and commented that State must restrict their statutory intervention only...
![State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/State-Must-Restrict-Statutory-Intervention-Only-within-Intent-of-Statute-CESTAT-Allows-Re-Export-Rough-Diamonds-TAXSCAN.jpg "State Must Restrict Statutory Intervention Only within Intent of Statute: CESTAT Allows Re-Export of Rough Diamonds [Read Order]")