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Case Law Details

Case Name : Exim Incorporation (Through its Proprietor-Gaurav Gupta) Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1898 of 2020
Date of Judgement/Order : 09/12/2020
Related Assessment Year :
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Exim Incorporation (Through its Proprietor – Gaurav Gupta) Vs Union of India (Bombay High Court)

Conclusion: Since the authorities had detained the goods without affecting seizure and they had exceeded the time limit for detention of the goods even if it was construed to be a case of seizure therefore, authorities were directed to forthwith release the imported goods of assessee covered by the bill of entry on completion of the necessary legal formalities.

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