Case Law Details
Kalpesh Ghevarchand Jain Vs Union of India (Bombay High Court)
Bombay High Court held 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.
Facts- The Petitioner seeks relief in the nature of recording his statement under Section 108 of Customs Act, 1962 in visible but not audible distance of advocate. The Petitioner is also seeking de-sealing of his premises.
Conclusion- Held 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. Under Section 110 or Section 121 of the Customs Act, 1962 what can be seized and confiscated is the “goods” or movable property. Section 110 and Section 121 respectively empower the customs authorities to seize the goods liable to confiscation and confiscate the sale proceeds of the smuggled goods, which are sold by the person, having knowledge or reasons to believe that the goods are smuggled goods.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
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