Confiscation Archives

Delhi High Court| Importation of gold is a ‘prohibited item’ under Customs Act; Redemption/release subject to discretion of Adjudicating Officer

Importation of gold is a prohibited item within the meaning of Section 2(33) of Customs Act, and that redemption in case of importation of gold that is brought into India illegally in the form of ‘smuggling' does not entitle the owner or importer for automatic release/redemption of such item.

Case Briefs High Courts

Delhi High Court quashes confiscation proceedings against Satyender Jain under Prohibition of Benami Property Transactions Act, 1988

Delhi High Court: In a batch of petitions filed assailing proceedings initiated by the respondent- State under the Prohibition of

Case Briefs High Courts

Tripura High Court| Court can neither direct Central Government to make amendments in Wildlife Act, 1972 to include exotic species nor can direct to change classification of such bailable offence to non-bailable offence

Tripura High Court: In a public interest litigation seeking issuance of show cause to the respondents as to why a writ of

Case Briefs High Courts

Does seized goods may be released in favor of an ‘owner’ or an ‘importer’ under Section 110-A Customs Act? Bombay High Court analyses

Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962

Case Briefs High Courts

[Excise Act] Chh HC | Confiscation order can only be challenged when it reaches its finality and the statute does not give any space to challenge any other order except the final one

Chhattisgarh High Court: Goutam Bhaduri, J., allowed the petition and directed the vehicle to be released on certain conditions. The brief facts

Case Briefs High Courts

Chh HC | Criminal trial and confiscation proceedings may run simultaneously; Once the information of confiscation proceeding under S. 52 (e) Indian Forest Act is given to DM, Trial Magistrate has no power over it

Chhattisgarh High Court: Rajani Dubey, J., dismissed the petition being devoid of merits. The facts of the case are that a tractor

Case Briefs Supreme Court

Confiscation of Truck loaded with cow progeny despite acquittal in criminal proceedings amounts to arbitrary deprivation of property

Supreme Court: In a case where the District Magistrate had directed confiscation of a Truck under the M.P. Prohibition of Cow Slaughter

Case Briefs High Courts

Is Magistrate empowered to pass order for disposal of property under CrPC when vehicle is seized under U.P. Prevention of Cow Slaughter Act? All HC examines

Allahabad High Court: Dr Yogendra Kumar Srivastava, J., held that the Magistrate is denuded of his power to pass any order under

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether confiscation of goods and imposition of fine and penalty by the Lower Authority in absence of valid PSI certificate maintainable; Tribunal explains

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) partly allowed an appeal which was filed against the Order-in-Appeal

Case Briefs High Courts

Guj HC | Goods seized by Customs Authority can be released after imposing fine and subjecting the party concerned to certain conditions

Gujarat High Court: A Division Bench of Harsha Devani and Bhargav D. Karia, JJ. partially allowed a stay order for the release