https://www.taxtmi.com/caselaws?id=370344 Local police lacked power to seize the vehicle and goods under the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992, because enforcement under that scheme lies with the competent customs authorities; the seizure was therefore unauthorized. No offence under Section 414 IPC was made out, as the record did not show concealment, disposal or removal of stolen property, and border transport without valid documents did not satisfy the ingredients of that offence. As the seizure was illegal and unsupported by the penal allegation, the vehicle and goods were ordered to be released to the petitioner, with liberty to seek damages or compensation in accordance with law. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 16 Nov 2018 08:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370344 Local police lacked power to seize the vehicle and goods under the Customs Act, 1962 and the Foreign Trade (Development and Regulation) Act, 1992, because enforcement under that scheme lies with the competent customs authorities; the seizure was therefore unauthorized. No offence under Section 414 IPC was made out, as the record did not show concealment, disposal or removal of stolen property, and border transport without valid documents did not satisfy the ingredients of that offence. As the seizure was illegal and unsupported by the penal allegation, the vehicle and goods were ordered to be released to the petitioner, with liberty to seek damages or compensation in accordance with law. Case-Laws Customs Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370344