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...
CBDT circular timelines require prompt release of seized assets on furnishing adequate security, with special emphasis on jewellery due to valuation volatility; delays beyond the circular's 15 day period are arbitrary if unexplained and cannot prejudice petitioners for market value increases during delay. The note prescribes release of 901.030 grams of jewellery to claimants upon cross affidavits: a non objecting affidavit from one party and ownership affidavits from claimants; other seized items are ordered released against an existing bank guarantee, subject to filing of ownership and no objection affidavits prior to release.
CBDT circular timelines require prompt release of seized assets on furnishing adequate security, with special emphasis on jewellery due to valuation volatility; delays beyond the circular's 15 day period are arbitrary if unexplained and cannot prejudice petitioners for market value increases during delay. The note prescribes release of 901.030 grams of jewellery to claimants upon cross affidavits: a non objecting affidavit from one party and ownership affidavits from claimants; other seized items are ordered released against an existing bank guarantee, subject to filing of ownership and no objection affidavits prior to release.
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