Search disclosure obligations require informing customs, excise and enforcement agencies about specified seized items during tax searches Authorised Officers conducting income tax searches must promptly notify specified sister agencies when particular items are found-foreign currency, primary gold and excess sovereigns, imported goods not cleared or above a value threshold, unlicensed firearms, and certain quantities of liquor-so those agencies can take action under their own laws; the Board reiterates earlier circulars, notes noncompliance by some officers, identifies the authorities for each category, and warns that failure to follow these notification instructions will be viewed adversely.
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.
Search disclosure obligations require informing customs, excise and enforcement agencies about specified seized items during tax searches
Authorised Officers conducting income tax searches must promptly notify specified sister agencies when particular items are found-foreign currency, primary gold and excess sovereigns, imported goods not cleared or above a value threshold, unlicensed firearms, and certain quantities of liquor-so those agencies can take action under their own laws; the Board reiterates earlier circulars, notes noncompliance by some officers, identifies the authorities for each category, and warns that failure to follow these notification instructions will be viewed adversely.
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