Topic

seized goods

2 articlesLatest May 2026
Section 110A Customs Act | Exclusive Jurisdiction for Release of Seized Goods Lies with Adjudicating Authority, Not Criminal Courts: Gauhati HC
|Gauhati High Court

Section 110A Customs Act | Exclusive Jurisdiction for Release of Seized Goods Lies with Adjudicating Authority, Not Criminal Courts: Gauhati HC

The Gauhati High Court has ruled that only the Adjudicating Authority under Section 110A of the Customs Act, 1962 may order the release of seized goods-even after six months of seizure-baring criminal courts from interfering. This clarifies a critical jurisdictional divide, protecting customs enforcement from procedural encroachment by general criminal courts and reinforcing the statutory exclusivity of customs adjudication.

Section 110A Customs Act | Provisional Release Mandatory Even for Allegedly Prohibited Goods Pending Adjudication: CESTAT Chandigarh
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 110A Customs Act | Provisional Release Mandatory Even for Allegedly Prohibited Goods Pending Adjudication: CESTAT Chandigarh

CESTAT Chandigarh rules that Section 110A of the Customs Act imposes a mandatory obligation on authorities to provisionally release seized goods, regardless of alleged prohibition, until adjudication is complete. The tribunal set aside the denial of release, emphasizing that compliance with BIS or DGFT requirements cannot override the statutory right to provisional release.

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