Gujarat High Court Upholds Seizure of Industrial Oil by DRI Under Section 110 of Customs Act, 1962 — DRI Has Power to Seize Goods Even After Clearance for Home Consumption. The court held that the power of seizure under Section 110 is independent of assessment and can be exercised by DRI officers as proper officers.
9 Mar 2026The judgment concerns a batch of writ petitions filed by importers of industrial oil challenging the seizure of their goods by the Directorate of Reve...






