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Case Name : Exim Incorporation (Through its Proprietor-Gaurav Gupta) Vs Union of India (Bombay High Court)
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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. Held: Assessee was engaged in the business of importing miscellaneous goods having the required importer exporter code.  In the cour...
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