https://www.taxtmi.com/caselaws?id=388147 Where a transaction discloses both Penal Code offences and a principal offence under a special fiscal statute, the police may take initial action and investigate the Penal Code aspects if no special procedure excludes that course. However, once the core allegation is smuggling or tax violation falling within the Customs Act or GST framework, the police cannot carry on a roving investigation into the special-law offence. The competent customs authority must take over the principal investigation and any seizure-confiscation process, while police involvement remains limited to the Penal Code aspects and necessary coordination. en-us Fri, 25 Oct 2019 00:00:00 +0530 Thu, 13 Mar 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388147 Where a transaction discloses both Penal Code offences and a principal offence under a special fiscal statute, the police may take initial action and investigate the Penal Code aspects if no special procedure excludes that course. However, once the core allegation is smuggling or tax violation falling within the Customs Act or GST framework, the police cannot carry on a roving investigation into the special-law offence. The competent customs authority must take over the principal investigation and any seizure-confiscation process, while police involvement remains limited to the Penal Code aspects and necessary coordination. Case-Laws GST Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388147