Inspection and seizure powers permit search, sealing, provisional release, return timelines and disposal of specified goods and records. Section 24 empowers a proper officer (not below Joint Commissioner) to authorise inspections of premises where specified goods are manufactured or stored, and to authorise or conduct searches and seizures of goods, machines and documents believed to be concealed. Seized material may be retained only as necessary, returned within thirty days if not relied upon, provisionally released on bond or security, and returned if no notice is issued within six months (extendable once). Sealing, breaking open receptacles, copying rights, inventorying perishable items and application of national search and seizure provisions are provided.
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.
Inspection and seizure powers permit search, sealing, provisional release, return timelines and disposal of specified goods and records.
Section 24 empowers a proper officer (not below Joint Commissioner) to authorise inspections of premises where specified goods are manufactured or stored, and to authorise or conduct searches and seizures of goods, machines and documents believed to be concealed. Seized material may be retained only as necessary, returned within thirty days if not relied upon, provisionally released on bond or security, and returned if no notice is issued within six months (extendable once). Sealing, breaking open receptacles, copying rights, inventorying perishable items and application of national search and seizure provisions are provided.
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