https://www.taxtmi.com/circulars?id=10473 Measures authorising confiscation of seized articles are contingent on a prior authorised search; confiscatory subsections cannot be invoked in preference to initiating a search. Where a sister department has seized items and contemplates confiscation, invoking the confiscatory route may be preferable to an alternative subsection, but only after the statutory search authorisation procedure has been complied with. Existing instructions requiring searches pursuant to express authorisation remain binding and must be followed to meet legal requirements. en-us Tue, 13 Aug 1996 00:00:00 +0530 Tue, 14 Jun 2011 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10473 Measures authorising confiscation of seized articles are contingent on a prior authorised search; confiscatory subsections cannot be invoked in preference to initiating a search. Where a sister department has seized items and contemplates confiscation, invoking the confiscatory route may be preferable to an alternative subsection, but only after the statutory search authorisation procedure has been complied with. Existing instructions requiring searches pursuant to express authorisation remain binding and must be followed to meet legal requirements. Circulars Income Tax Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10473