https://www.taxtmi.com/caselaws?id=355167 Where the Customs Act, 1962 expressly governs search and seizure, the Directorate of Revenue Intelligence cannot invoke Section 102 CrPC to create a freezing power that the Act does not confer. The Act permits search on "reason to believe" under Section 105(1) and seizure under Section 110 only within its statutory limits, but it contains no authority to freeze a bank account or suspend banking operations by direction. The special procedure under the Customs Act therefore excludes recourse to the general criminal procedure provision, and the freezing direction was without jurisdiction and unsustainable. en-us Mon, 05 Feb 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355167 Where the Customs Act, 1962 expressly governs search and seizure, the Directorate of Revenue Intelligence cannot invoke Section 102 CrPC to create a freezing power that the Act does not confer. The Act permits search on "reason to believe" under Section 105(1) and seizure under Section 110 only within its statutory limits, but it contains no authority to freeze a bank account or suspend banking operations by direction. The special procedure under the Customs Act therefore excludes recourse to the general criminal procedure provision, and the freezing direction was without jurisdiction and unsustainable. Case-Laws Customs Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355167