IBRAHIM versus COLLECTOR OF CUSTOMS
The possession of vessel notice under section 108 of the Customs Act was issued by the customs authority under section 108 of the Customs Act but no further action was taken to prosecute the applicant under the Customs Act. The purpose under which to issue a notice under section 180 was to impose a fine or confiscate the goods for four months, but no action was taken in this regard, at the time of seizure, Vessel was in the possession of the applicant. Customs authorities are obliged to restore possession of the vessel to the applicant, under Section 108 of the Customs the notice issued to the applicant was declared invalid and the ship was ordered to be restored and subject to this condition. At the time of delivery of the departing ship, it was guaranteed that it would be denied the authority to take legal action under the decree.
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