Section 126. On confiscation property to vest in Central Government

Judgments on Section 126

• Dinesh Bhabootmal Salecha vs Commissioner Of Customs Mumbai Import -… — CESTAT, 23 Jun 2022. Provisional release of seized goods under section 110A is an independent proceeding that must be allowed immediately upon seizure notwithstanding pendency of adjudication, and the security demanded must be…
• M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
• M/S.R.M.Trading vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention Certificate issued by Customs under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is merely an eligibility certificate — it does not by itself confer a right to refund of…
• M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
• M/S Kundan Rice Mills Limited Panipat vs K.S. Jagannathan & — Punjab-Haryana High Court, 5 Aug 2008. Even where a power exists, its exercise must be fair, reasonable and proportionate: absent even a prima facie finding that goods are liable to confiscation, conditions of provisional release securing the full value of…
• Oswal Spinning & Weaving Mills Ltd vs Collector Of Customs & Anr — Supreme Court of India, 19 Apr 1988. Once goods are confiscated under the Customs Act they vest in the Central Government under section 126 and remain under the control of Customs officers under section 141, so in the absence of a handover with a receipt…