Goods Seized Under Section 110 as Consignee Failed to Appear or Provide Documents: Calcutta HC

Commissioner of Customs (Preventive) Vs Bangari Bhola And Others (Calcutta High Court) Calcutta High Court held that the consignee neither turned up nor produced any documents to claim the goods and therefore the goods have been seized u/s. 110 of the Customs Act on the reasonable belief that the said goods were illegally imported in India and liable for confiscation under the provisions of the Customs Act. Facts- The revenue, the Commissioner of Customs (Preventive), West Bengal is the appellant. They are aggrieved by the order passed in WPO 334 of 2024 dated 07.05.2024 filed by the first res...