https://www.taxtmi.com/caselaws?id=111561 The Passports Act, 1967 was held not to be an exhaustive code excluding independent powers under other enactments. An impounding order issued under section 37(3) of FEMA, read with section 131 of the Income-tax Act, was sustained because the court treated those powers as distinct from the Passport Act regime and rejected the argument that a pending formal proceeding was required. The order was also found supported by adequate recorded material, including an ongoing investigation and risk of evidence being tampered with abroad. However, passport impounding cannot continue indefinitely, so the authorities were directed to review the matter within four months. en-us Tue, 18 Apr 2006 00:00:00 +0530 Tue, 24 Apr 2012 11:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111561 The Passports Act, 1967 was held not to be an exhaustive code excluding independent powers under other enactments. An impounding order issued under section 37(3) of FEMA, read with section 131 of the Income-tax Act, was sustained because the court treated those powers as distinct from the Passport Act regime and rejected the argument that a pending formal proceeding was required. The order was also found supported by adequate recorded material, including an ongoing investigation and risk of evidence being tampered with abroad. However, passport impounding cannot continue indefinitely, so the authorities were directed to review the matter within four months. Case-Laws Companies Law Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111561