CUS CIR NO. 95/2003 DATE 06/11/2003

Seizure of Imported Goods accompanied by Import/Duty paying Documents

It has been brought to the notice of the Board that certain field formations have effected seizure of imported goods even when the goods were accompanied by import/duty paying documents thereby giving cause of grievance to trade.

2. The Board has taken a serious view of the matter. Unless goods have been notified under section 123 of the Customs Act, 1962, the burden of proving that the goods are smuggled goods lies on the department. It has, therefore, been desired by the Board that utmost care should be taken by field formations in effecting the seizure of imported goods and where the goods are accompanied by genuine import/duty paying documents, seizures should not be effected.

Sd/-
(Priya V.K. Singh)
Deputy Secretary (AS)

F.No. 393/46/2003-CUS (AS)

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