Quashing Seizure Memo Does Not Prevent Customs Dept From Investigation, Patna HC

The Patna High Court clarified that quashing a customs seizure memo does not prevent the department from continuing investigations or processing the matter. The court held that interim relief does not grant immunity from regulatory scrutiny. Authorities are permitted to conduct inquiries to ensure compliance with customs laws. This judgment balances the protection of taxpayer rights with the enforcement duties of regulatory authorities, ensuring that procedural relief does not hinder legitimate investigations.