Custom Authorities Don’t Have Any Power To Seal Immovable Property: Bombay High Court
Live LawThe Bombay High Court recently held that the Custom authorities do not have any power to seal the premises of a person allegedly involved in smuggling goods. A division bench of Justice Sunil B Shukre and Justice Kamal Khata in a writ petition held, “…we find that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immovable property.” The petitioner, allegedly involved in gold smuggling sought de-sealing of his premises by the Customs authorities. The court further held that the Custom authorities don't have any power to seal premises i.e., immovable property of any person. However, the present case is not at the stage of recovering loss to the government, the court noted and directed the Custom authorities to remove the seal affixed to the petitioner's premises.
History of this topic
[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court
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