Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
The central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
The central issue was whether preventive seizure under Section 110(1) was jurisdictionally valid and supported by a "reason to believe." The court held that an officer's prima facie satisfaction based on contemporaneous material (interception near the Indo-Bangladesh border, route deviation and other circumstances) suffices; courts will not dissect the reasons so long as reasonable belief is shown, hence preventive powers under Section 110 extend to inland areas proximate to borders and do not amount to a roving enquiry - outcome: seizure and related orders upheld and appeal dismissed; domestic-trade claim held rebuttable under Section 124. - HC
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