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Name of the Party

Subject Heading


2014 (1) ECS (206) (Tri-Del)(206 KB)

Manjit Singh

Seizure under Sec. 110A of Customs Act, 1962 -Just by furnishing affidavit claiming to be to the owner, one does not become bonafide owner of the seized goods. While ordering provisional release, the interests of the revenue have to be adequately safeguarded


2014 (3) ECS (90) (HC-All.)(563 KB)

Gopi Chand Soni and Another

The gold was seized on the reasonable belief that the same has been imported into India from Nepal in contravention of notification No.9/96 dated 22.1.1996. The case was not found to be decided on the settled principles of law, relating to the burden of proof, and the reliance upon the statements under Section 108 of the Act.