Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
Body-worn camera recordings for Customs baggage checks: new SOP mandates full passenger-interaction capture, secure storage, privacy safeguards, stric...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
