https://www.taxtmi.com/caselaws?id=338262 A look out circular and impounding of a passport were unsustainable where no prior notice was given and the statutory procedure under the Passports Act was not followed. The Court applied the settled distinction between seizure and impounding, holding that a passport can be impounded only by the competent Passport Authority in accordance with law. Because the record did not show the petitioner was an absconding offender or otherwise within the ordinary categories for a lookout circular, and the action had civil consequences, the measures were quashed and the passport was directed to be returned subject to conditions ensuring cooperation with the enquiry. en-us Tue, 24 Jan 2017 00:00:00 +0530 Mon, 30 Jan 2017 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338262 A look out circular and impounding of a passport were unsustainable where no prior notice was given and the statutory procedure under the Passports Act was not followed. The Court applied the settled distinction between seizure and impounding, holding that a passport can be impounded only by the competent Passport Authority in accordance with law. Because the record did not show the petitioner was an absconding offender or otherwise within the ordinary categories for a lookout circular, and the action had civil consequences, the measures were quashed and the passport was directed to be returned subject to conditions ensuring cooperation with the enquiry. Case-Laws FEMA Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338262