Gujarat HC says Customs Cannot Convert Detention into Indefinite Seizure

The DRI detained the petitioner's Toyota Land Cruiser through a panchnama on 7 February 2025 but passed a formal seizure order only on 17 April 2026. 

The High Court held that the Department could not use “detention” as a device to postpone the commencement of the statutory limitation under Section 110(2), and directed release of the vehicle, while also imposing costs on the Department.