Holding of goods without order of seizure/ confiscation is without authority of law

Ganesh Benzoplast Ltd. Vs Union of India (Bombay High Court) Facts- Government made standard marking of IS 252:2013 mandatory on caustic soda from 03.04.2018. Consignment containing caustic soda was imported by the petitioner vide bill of entry dated 01.11.2018. BIS licence was issued vide licence dated 30.09.2019. It was alleged that the said import was unauthorizedly done i.e. without having a due BIS certificate of goods already arrived. Accordingly, goods were held liable for confiscation under section 111(d) of the Customs Act as well as held liable for penal action under section 112(a) o...