NOTIFICATION
| Notification No. | Subject |
| Notification No. 63/2025-Customs(N.T.) Dated 01/10/2025 | Notification of Proper officer for Section 110 of the Customs Act, 1962 |
CIRCULARS/INSTRUCTIONS
| Circular/Instruction No. | Subject |
| INSTRUCTIONS[F.No.394/97/2015-Cus (AS)] Dated 01/12/2015 | Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department |
CASE LAW
|
Particulars |
One liner |
|
2025(08)LCX0067 Delhi High Court Akmal Usmanov |
Detention of personal jewellery without an SCN beyond Section 110’s one-year cap is illegal; release with re-export option must follow. |
|
2023(12)LCX0271 Delhi High Court Shanus Impex |
Para 2 of the Circular No.35/2017-Cus to the extent it curtails the discretion accorded to the adjudicating authority is set aside as being contrary to the Customs Act. |