Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Section 67(2) of the CGST Act does not permit seizure of cash or securities merely because they are found during a GST search. Goods excludes money and securities, and the residuary expression "things" cannot be used to include items expressly excluded from goods. Cash being allegedly unaccounted, or an unsatisfactory explanation of its source, does not by itself establish the necessary nexus with GST proceedings. Money seized without authority must be returned or refunded. Interest and compensation for the unlawful seizure were not awarded, and other remedies remain available in law.
Section 67(2) of the CGST Act does not permit seizure of cash or securities merely because they are found during a GST search. Goods excludes money and securities, and the residuary expression "things" cannot be used to include items expressly excluded from goods. Cash being allegedly unaccounted, or an unsatisfactory explanation of its source, does not by itself establish the necessary nexus with GST proceedings. Money seized without authority must be returned or refunded. Interest and compensation for the unlawful seizure were not awarded, and other remedies remain available in law.
Note: It is a system-generated summary and is for quick reference only.
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