Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation open for examination in other cases. A circular stipulated that at the time of seizure, a Panchnama should clearly mention the reasons to believe the goods are liable for confiscation. There was a dispute over whether the driver produced relevant documents at the time of seizure. The petitioner admitted that documents were produced later at the customs office, implying the driver did not carry them initially. An e-way bill generated shortly before the seizure showed alleged discrepancies. However, under Article 226, the court cannot examine disputed issues. The petitioner failed to make out a case, leading to the dismissal of the writ petition.
The court examined the interpretation of "reasons to believe" u/s 110 of the Customs Act, 1962, regarding seizure of goods. A previous case had left the interpretation open for examination in other cases. A circular stipulated that at the time of seizure, a Panchnama should clearly mention the reasons to believe the goods are liable for confiscation. There was a dispute over whether the driver produced relevant documents at the time of seizure. The petitioner admitted that documents were produced later at the customs office, implying the driver did not carry them initially. An e-way bill generated shortly before the seizure showed alleged discrepancies. However, under Article 226, the court cannot examine disputed issues. The petitioner failed to make out a case, leading to the dismissal of the writ petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
