Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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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.
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