https://www.taxtmi.com/caselaws?id=256031 Writ interference at the summons-and-seizure stage under the Customs Act was held premature where the noticee had not appeared in response to repeated summons. The court noted that a summoned person must attend and answer in an ongoing enquiry, and that judicial review is limited before adjudication. It also held that seizure may rest on the proper officer's reasonable belief, supported by material, without a detailed merits determination at that stage. On that basis, the direction to release the seized cash was set aside and the statutory enquiry was allowed to continue, with liberty to raise factual and legal objections in response to a fresh summons. en-us Mon, 05 Jan 2015 00:00:00 +0530 Wed, 26 Aug 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256031 Writ interference at the summons-and-seizure stage under the Customs Act was held premature where the noticee had not appeared in response to repeated summons. The court noted that a summoned person must attend and answer in an ongoing enquiry, and that judicial review is limited before adjudication. It also held that seizure may rest on the proper officer's reasonable belief, supported by material, without a detailed merits determination at that stage. On that basis, the direction to release the seized cash was set aside and the statutory enquiry was allowed to continue, with liberty to raise factual and legal objections in response to a fresh summons. Case-Laws Customs Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256031