Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
