Differnce Between
Shubham Gupta
(Querist) 22 June 2011
This query is : Resolved
can anyone tell me the difference between Confiscation,seizer and Detaention of goods related to Central Excise
R.Ramachandran
(Expert) 22 June 2011
If a goods is only detained, it means it has not been seized. The ownership of the goods and possession are still with the owner.
If a goods has been seized, it goes into the custody of the Authorities. In other words, while the ownership is still with the person to whom the goods belongs, its possession is with with the Authorities. But the goods still not confiscated.
Confiscation of the goods is the ultimate act after proper adjudication. Once confiscation takes place, the ownership as well as the possession thereof goes out of the hands of the original owner and gets into the hands of the Government Authority.
C M Sharma
(Expert) 22 June 2011
Detention of goods by Central Excise is in anticipation of liability to seizure of the goods under Central Excise Act.
Goods can be placed under seizure, if the goods are liable to confiscation under Central Excise Act requiring issuance of Show Cause Notice within 6 months or extended period of another 6 months.
There are Court/ Tribunal judgments holding that the detention of goods amounts to seizure of the goods.
Upon issue of Show Cause Notice and conclusion of adjudication proceedings, the goods may be confiscated absolutely or after confiscation allowed to be re-deemed on payment of redemption fine.
