Bombay High Court Allows Petitions Challenging Provisional Attachment Orders Under Section 110 of Customs Act, 1962 — Lack of Reasonable Belief and Non-Compliance with Procedural Safeguards. Attachment orders set aside as customs authorities failed to demonstrate reasonable belief that goods were liable to confiscation and did not follow mandatory procedure under Section 110(3) requiring notice within six months....
The judgment pertains to three writ petitions filed by Chokshi Arvind Jewellers and Pallav Gold, challenging provisional attachment orders passed by the Deputy Commissioner of Customs and the Commissi...
