https://www.taxtmi.com/caselaws?id=181234 Customs authorities had no independent power to withhold a passport retained during Customs Act proceedings, because impounding or revocation of passports is governed by the special scheme of the Passports Act, 1967 and the power under Section 10 vests in the passport authorities. Applying the principle that a special statute prevails on a specific subject, the continued retention of the passport was unauthorised. The passport was therefore directed to be returned within 30 days, while the Customs authorities were left at liberty to seek appropriate action from the passport authorities under the Passports Act in accordance with law. en-us Tue, 25 Sep 2012 00:00:00 +0530 Fri, 13 May 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181234 Customs authorities had no independent power to withhold a passport retained during Customs Act proceedings, because impounding or revocation of passports is governed by the special scheme of the Passports Act, 1967 and the power under Section 10 vests in the passport authorities. Applying the principle that a special statute prevails on a specific subject, the continued retention of the passport was unauthorised. The passport was therefore directed to be returned within 30 days, while the Customs authorities were left at liberty to seek appropriate action from the passport authorities under the Passports Act in accordance with law. Case-Laws Customs Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181234