Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
HC held that samples of Distillate Fuel Oil were drawn in violation of mandatory Section 144 of the Customs Act, 1962, as they were collected in the absence of the owner/importer and without any alternative statutory or administrative authority permitting such procedure. The Department's inconsistent treatment of samples drawn at different locations was rejected as untenable. As the initial sampling was de hors Section 144, the subsequent laboratory test report could not lawfully form the basis for seizure. The seizure memo issued by DRI authorities was declared illegal and quashed. Consequently, the petition filed by the importing company was allowed.
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