Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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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.
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