
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.


