Customs Instructions No: 01/2017 (08-Feb-17) Passing of order under Section 110 of the Customs Act, 1962

To

All Principal Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive),

All Principal Chief Commissioners/ Chief Commissioners of Customs & Central Excise.

All Principal Directors General / Directors General of CBEC.

All Principal Commissioners/Commissioners of Customs / Customs (Prev).

All Principal Commissioners/Commissioners of Customs (Appeals).

All Principal Commissioners/Commissioners of Customs & Central Excise.

All Principal Commissioners/Commissioners of Customs & Central Excise. (Appeals).

Madam/Sir,

Attention is invited to Section 110 of the Customs Act, 1962 and Para 1.1 of Chapter 15 of the Customs Manual 2015.

2. It has been brought to the notice of the Board that in several cases, goods are being held-up/seized by the field formations only under panchnama and separate orders for seizure of goods are not being passed. The Hon' ble Delhi High Court, in a recent order, has held that a panchnama is a statement by panchas (witnesses) and cannot be taken to be an order passed by the proper officer under Section 110 of the Customs Act, 1962.

3. Though Section 110 of the Act ibid does not specify passing an order for seizure of goods, it says that where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

4. In view of the above, in all future cases, the following may be adhered to:

· Whenever goods are being seized, in addition to panchnama, the proper officer must also pass an appropriate order (seizure memo/order/etc.) clearly mentioning the reasons to believe that the goods are liable for confiscation.

· Where it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer. In such cases, investigations should be fast-tracked to expeditiously decide whether to place the goods under seizure or to release the same to their owner.

5. Further,...

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