Seizure during search: statutory procedures for seizure, custody, provisional release and six month show cause requirement for seized items. Seizure during search proceedings is authorized where a Proper Officer forms reasons to believe; the Search Authorization itself permits seizure of goods and documents relevant to proceedings. Seizures are effected by an Order of Seizure with specified particulars and a detailed inventory; where seizure is impracticable an Order of Prohibition restrains dealing. Seized goods may be provisionally released on bond and bank guarantee, and notified goods may be finally released on specified payment. A Show Cause Notice should ordinarily be issued within six months, extendable for sufficient cause; failure to issue requires unconditional return of seized goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Seizure during search: statutory procedures for seizure, custody, provisional release and six month show cause requirement for seized items.
Seizure during search proceedings is authorized where a Proper Officer forms reasons to believe; the Search Authorization itself permits seizure of goods and documents relevant to proceedings. Seizures are effected by an Order of Seizure with specified particulars and a detailed inventory; where seizure is impracticable an Order of Prohibition restrains dealing. Seized goods may be provisionally released on bond and bank guarantee, and notified goods may be finally released on specified payment. A Show Cause Notice should ordinarily be issued within six months, extendable for sufficient cause; failure to issue requires unconditional return of seized goods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
