https://www.taxtmi.com/caselaws?id=158716 Seizure of notified goods at a check-post under section 70(1) is sustainable where the prescribed permit is not produced within the statutory detention period. A separate detention notice or show-cause notice is not required where reasonable time to produce the permit has already been afforded. Rule 207(1) applies criminal procedure requirements only as far as possible; witness requirements for searches in closed places do not strictly govern an open check-post seizure where the goods' identity and quantity are undisputed and no prejudice is shown. Statutory seizure for non-production of a permit does not, without more, infringe freedom of trade under article 301 or exceed jurisdiction. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 05 Nov 2013 18:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158716 Seizure of notified goods at a check-post under section 70(1) is sustainable where the prescribed permit is not produced within the statutory detention period. A separate detention notice or show-cause notice is not required where reasonable time to produce the permit has already been afforded. Rule 207(1) applies criminal procedure requirements only as far as possible; witness requirements for searches in closed places do not strictly govern an open check-post seizure where the goods' identity and quantity are undisputed and no prejudice is shown. Statutory seizure for non-production of a permit does not, without more, infringe freedom of trade under article 301 or exceed jurisdiction. Case-Laws VAT and Sales Tax Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158716