Detention vs Seizure: detention denies access by legal order, seizure is taking physical possession after reasonable belief. Detention is the denial of access to property by a legal order or notice preventing the owner or possessor from accessing the goods, used where goods are suspected of being liable to confiscation. Seizure is the taking of actual physical possession of the goods by the department and requires a reasonable belief, formed after inquiry or investigation, that the goods are liable to confiscation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Detention vs Seizure: detention denies access by legal order, seizure is taking physical possession after reasonable belief.
Detention is the denial of access to property by a legal order or notice preventing the owner or possessor from accessing the goods, used where goods are suspected of being liable to confiscation. Seizure is the taking of actual physical possession of the goods by the department and requires a reasonable belief, formed after inquiry or investigation, that the goods are liable to confiscation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
