https://www.taxtmi.com/caselaws?id=89951 When customs proceedings are dropped and seized Indian currency is ordered to be released, the currency must be returned to the person entitled to it under Section 110 of the Customs Act. A customs authority cannot, in those proceedings, impose an ancillary direction requiring intimation to the Income Tax Department for possible action, as that lies beyond the scope of the customs adjudication. The direction to inform the Income Tax Department was therefore set aside, while the release of the currency and setting aside of the adjudication order were otherwise maintained. en-us Thu, 24 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89951 When customs proceedings are dropped and seized Indian currency is ordered to be released, the currency must be returned to the person entitled to it under Section 110 of the Customs Act. A customs authority cannot, in those proceedings, impose an ancillary direction requiring intimation to the Income Tax Department for possible action, as that lies beyond the scope of the customs adjudication. The direction to inform the Income Tax Department was therefore set aside, while the release of the currency and setting aside of the adjudication order were otherwise maintained. Case-Laws Customs Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89951