Goods Cleared for Home Consumption Not Liable for Seizure: Punjab HC

K.B. Tyres throught its Karta Vijay Kumar Baweja Vs Deputy Director (Punjab and Haryana High Court) Introduction: The Punjab and Haryana High Court recently issued a significant ruling in the case of K.B. Tyres, represented by Karta Vijay Kumar Baweja, vs. Deputy Director. The case pertained to the seizure of goods purchased by the petitioner from an importer. The petitioner challenged the seizure on the grounds that the goods had been cleared for home consumption, thus ceasing to be considered imported goods under Section 2(25) of the Customs Act, 1962. The High Court’s decision has far...