Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
A search must be founded on information giving rise to reason to believe, because search and seizure are invasive acts requiring jurisdictional material; absence of such information invalidates a search. Inspection of seized assets, however, is verificatory and not invasive, so it does not require the same information or reason to believe; inspection may be conducted if it serves any of the purposes of the Act, and a notice under the relevant rules need only be a reasonable notice to the custodian, not a reasoned order. Notices connected to a pending inquiry satisfy the statutory test; the writ challenging the inspections was dismissed.
A search must be founded on information giving rise to reason to believe, because search and seizure are invasive acts requiring jurisdictional material; absence of such information invalidates a search. Inspection of seized assets, however, is verificatory and not invasive, so it does not require the same information or reason to believe; inspection may be conducted if it serves any of the purposes of the Act, and a notice under the relevant rules need only be a reasonable notice to the custodian, not a reasoned order. Notices connected to a pending inquiry satisfy the statutory test; the writ challenging the inspections was dismissed.
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