Misdeclaration of quantity rejected where supplier evidence established counting errors, so reassessment, confiscation and redemption fine were set as...
Admissibility of electronic evidence controls valuation and penalty exposure; non compliant e records and statements nullify revaluation and penalties...
The dominant issue was whether an investigating agency has statutory authority under s. 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 to attach or debit-freeze a bank account. Relying on settled law under the corresponding seizure power in s. 102 CrPC, as explained in precedent, the court held that police may seize only property that is stolen or found in circumstances creating suspicion of commission of an offence; conversely, property not meeting this threshold cannot be seized. Since s. 106 BNSS does not confer an attachment/debit-freezing power over bank accounts, the impugned debit-freeze orders were quashed and set aside. - HC
The dominant issue was whether an investigating agency has statutory authority under s. 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 to attach or debit-freeze a bank account. Relying on settled law under the corresponding seizure power in s. 102 CrPC, as explained in precedent, the court held that police may seize only property that is stolen or found in circumstances creating suspicion of commission of an offence; conversely, property not meeting this threshold cannot be seized. Since s. 106 BNSS does not confer an attachment/debit-freezing power over bank accounts, the impugned debit-freeze orders were quashed and set aside. - HC
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