The seizure of goods in India is primarily governed by the provisions of the Central Excise Act, 1944.

The Central Excise Act provides for the seizure of goods in various circumstances, including non-payment of excise duty, misdeclaration of goods, and unauthorised removal of goods from a warehouse.

The Central Excise Act empowers Excise Inspectors, Superintendents of Central Excise, and Collectors of Central Excise to seize goods in accordance with the provisions of the Act.

The seizure of goods under the Central Excise Act involves a specific procedure, including the issuance of a seizure notice, preparation of a seizure memo, and deposit of seized goods in a warehouse.

The owner of seized goods has certain rights under the Central Excise Act, including the right to file an appeal, seek release of goods on bail, and obtain legal representation.

The seizure of goods under the Central Excise Act may result in both confiscation of goods and imposition of penalties, depending on the circumstances of the case.

The owner of seized goods has a period of 90 days from the date of seizure to file an appeal against the seizure.

The Commissioner of Central Excise is responsible for adjudicating appeals against the seizure of goods under the Central Excise Act.

To obtain the release of seized goods on bail, the owner must file an application with the adjudicating authority and furnish security as prescribed under the Central Excise Act.

The purpose of furnishing security for the release of seized goods on bail is to ensure payment of duty and penalties, prevent the goods from being tampered with, and ensure the appearance of the owner at the hearing.

The owner of seized goods can challenge the order of confiscation passed by the adjudicating authority by filing an appeal before the Commissioner (Appeals) or by filing a writ petition before the High Court.

The limitation period for filing an appeal against an order of confiscation passed by the adjudicating authority under the Central Excise Act is 90 days from the date of receipt of the order.

The High Court has the jurisdiction to hear a writ petition challenging an order of confiscation passed by the adjudicating authority under the Central Excise Act.

Non-payment of duty and penalties within the specified period after the seizure of goods under the Central Excise Act can result in both confiscation of goods and imposition of additional penalties.

Confiscated goods under the Central Excise Act can be disposed of through auction, destruction, or donation to charitable institutions, depending on the nature of the goods and the circumstances of the case.